HomeMy WebLinkAboutItem S04 BOARD OF COUNTY COMMISSIONERS
COUNTY of MONROE Mayor Michelle Lincoln,District 2
The Florida Keys Mayor Pro Tem David Rice,District 4
p Craig Cates,District 1
James K. Scholl,District 3
- Holly Merrill Raschein,District 5
Regular Meeting
June 10, 2026
Agenda Item Number: S4
26-32252
BULK ITEM: No DEPARTMENT: Administration
TIME APPROXIMATE: N/A STAFF CONTACT: Lisa Tennyson
AGENDA ITEM WORDING:
Discussion of state's property tax reform. TIME APPROXIMATE 10:00 A.M.
ITEM BACKGROUND:
A special session was convened June 1-3 to discuss reforms to property tax.
Senate Joint Resolution 2-F (SJR 2-F) was filed. It is attached.
If enacted it would take effect on January 1, 2027.
Process for enactment of a constitutional amendment. The joint resolution must be introduced in either the
House or Senate. Each Chamber must pass it with a 3/5ths vote. There is no Governor veto. Once the chambers
pass the joint resolution, it is filed with the Secretary of State. The Secretary of State places the proposed
amendment on the ballot for the November election. The amendment must be approved by at least 60% of
the voters. If it passes, it takes effect immediately upon adoption.
This joint resolution provides for:
Homesteaded properties a $150K exemption for 2027-2028, increasing to a$250K exemption for
2028-2029;
Lowers the assessment cap for non-homesteaded properties from 10% to 5%;
Both exemptions would grow each year with inflation; and
"Requires, through general law, a schedule for full elimination" directing the legislature to prescribe
by general law a uniform procedure under which counties, cities, and school districts will increase the
exempt valuation up to all remaining assessed valuation.
Severely restricts use of ad valorem revenue. In addition to the significant revenue impacts these
provisions will incur, the bill's language constitutionally restricts the uses for ad valorem revenues to
the following (lines 412-426):
(2) Ad valorem taxes levied by counties and municipalities shall be used only to:
a. Provide for public safety, including law enforcement, fire service, and emergency medical service;
b. Provide funding for education and public schools;
c. Finance or refinance infrastructure; expenditures on road and bridge construction and maintenance
and stormwater control;
d. Finance or refinance natural resource projects, including flood control measures;
e. Issue local bonds for uses consistent with this paragraph and to make debt service payments for
existing obligations; or
f. Meet obligations for retirement benefits of local government employees.
The bill's has major impacts:
Grows both exemptions automatically with inflation each year. This is a permanent, year over year
erosion of the tax base; counties never recover the ground given up by each year's adjustment, and the
gap compounds.
• Simultaneously narrows the default maximum millage rate, tying it to the rolled-back rate rather than
the current formula. The tax base shrinks, and counties cannot raise millage rates to make up the
difference.
• Constitutionally restricts county and municipal ad valorem to a closed list of six categories, leaving
out supervisors of elections, clerks of courts, Medicaid cost-shift obligations, veteran services, tax
collectors,property appraisers, and other constitutional officers. Voters have approved nearly 90
percent of local tax and bond measures in recent years. This proposal takes that decision out of their
hands.
• Even sheriffs, within the protected public safety category, are likely frozen at 2026 funding levels.
By 2030, they are still running on a four-year-old budget while Florida's population, calls for service,
and demand on law enforcement continue to rise. That means longer response times and fewer
deputies covering more ground.
• Directs the Legislature to create a state trust fund to offset revenue losses, without specifying
funding source, level, eligibility, deadline or duration. These are left to future legislative action. The
creation of this trust fund is itself an acknowledgment that local revenue alone cannot cover what
would be taken away.
PREVIOUS RELEVANT BOCC ACTION:
INSURANCE REQUIRED:
No
CONTRACT/AGREEMENT CHANGES:
No change in contract price or terms.
STAFF RECOMMENDATION:
Approval
DOCUMENTATION:
SJR 2 F.pdf
FAC County-Revenue-Impacts-Readers-Guide.pdf
FINANCIAL IMPACT:
Effective Date:
Expiration Date:
Total Dollar Value of Contract:
Total Cost to County:
Current Year Portion:
Budgeted:
Source of Funds:
CPI:
Indirect Costs:
Estimated Ongoing Costs Not Included in above dollar amounts:
Revenue Producing: If yes, amount:
Grant:
County Match:
COUNTY Nr11�,Y �� ����� m� � ^ BOARD OF COUNTY COMMISSIONERS
Mayor Michelle Lincoln,District 2
The Florida Keys Mayor Pro Tem David Rice,District 4
Craig Cates,District 1
James K.Scholl,District 3
Holly Merrill Raschein,District 5
Regular Meeting
June 10, 2026
Agenda Item Number: {{section.number}}{{item.number}}
26-32252
BULK ITEM: No DEPARTMENT: Administration
TIME APPROXIMATE: N/A STAFF CONTACT: Lisa Tennyson
AGENDA ITEM WORDING:
Discussion of state's property tax reform. TIME APPROXIMATE 10:00 A.M.
ITEM BACKGROUND:
A special session was convened June 1-3 to discuss reforms to property tax.
Senate Joint Resolution 2-17 (SJR 2-17)was filed. It is attached.
If enacted it would take effect on January 1, 2027.
Process for enactment of a constitutional amendment. The joint resolution must be introduced in either the
House or Senate. Each Chamber must pass it with a 3/5ths vote. There is no Governor veto. Once the chambers
pass the joint resolution, it is filed with the Secretary of State. The Secretary of State places the proposed
amendment on the ballot for the November election. The amendment must be approved by at least 60% of
the voters. If it passes, it takes effect immediately upon adoption.
This joint resolution provides for:
Homesteaded properties a $150K exemption for 2027-2028, increasing to a$250K exemption for
2028-2029;
Lowers the assessment cap for non-homesteaded properties from 10%to 5%;
Both exemptions would grow each year with inflation; and
"Requires, through general law, a schedule for full elimination" directing the legislature to prescribe
by general law a uniform procedure under which counties, cities, and school districts will increase the
exempt valuation up to all remaining assessed valuation.
Severely restricts use of ad valorem revenue. In addition to the significant revenue impacts these
provisions will incur, the bill's language constitutionally restricts the uses for ad valorem revenues to
the following (lines 412-426):
(2) Ad valorem taxes levied by counties and municipalities shall be used only to:
a. Provide for public safety, including law enforcement, fire service, and emergency medical service;
b. Provide funding for education and public schools;
c. Finance or refinance infrastructure; expenditures on road and bridge construction and maintenance
and stormwater control;
d. Finance or refinance natural resource projects, including flood control measures;
e. Issue local bonds for uses consistent with this paragraph and to make debt service payments for
existing obligations; or
f. Meet obligations for retirement benefits of local government employees.
The bill's has major impacts:
Grows both exemptions automatically with inflation each year. This is a permanent,year over year
erosion of the tax base; counties never recover the ground given up by each year's adjustment, and the
gap compounds.
Simultaneously narrows the default maximum millage rate, tying it to the rolled-back rate rather than
the current formula. The tax base shrinks, and counties cannot raise millage rates to make up the
difference.
Constitutionally restricts county and municipal ad valorem to a closed list of six categories, leaving
out supervisors of elections, clerks of courts, Medicaid cost-shift obligations, veteran services, tax
collectors,property appraisers, and other constitutional officers. Voters have approved nearly 90
percent of local tax and bond measures in recent years. This proposal takes that decision out of their
hands.
Even sheriffs, within the protected public safety category, are likely frozen at 2026 funding levels.
By 2030, they are still running on a four-year-old budget while Florida's population, calls for service,
and demand on law enforcement continue to rise. That means longer response times and fewer
deputies covering more ground.
Directs the Legislature to create a state trust fund to offset revenue losses, without specifying
funding source, level, eligibility, deadline or duration. These are left to future legislative action. The
creation of this trust fund is itself an acknowledgment that local revenue alone cannot cover what
would be taken away.
PREVIOUS RELEVANT BOCC ACTION:
INSURANCE REQUIRED:
No
CONTRACT/AGREEMENT CHANGES:
No change in contract price or terms.
STAFF RECOMMENDATION:
Approval
DOCUMENTATION:
SJR 2 F.pdf
FAC County-Revenue-Impacts-Readers-Guide.pdf
FINANCIAL IMPACT:
Effective Date:
Expiration Date:
Total Dollar Value of Contract:
Total Cost to County:
Current Year Portion:
Budgeted:
Source of Funds:
CPI:
Indirect Costs:
Estimated Ongoing Costs Not Included in above dollar amounts:
Revenue Producing: If yes, amount:
Grant:
County Match:
BOARD OF COUNTY COMMISSIONERS
COUNTY of MONROE
! Mayor Michelle Lincoln,District 2
The Florida Keys m Mayor Pro Tem David Rice,District 4
Craig Cates,District 1
James K. Scholl,District 3
Holly Merrill Raschein,District 5
Regular Meeting
June 10, 2026
Agenda Item Number: {{section.number}}{{item.number}}
26-32252
BULK ITEM: No DEPARTMENT: Administration
TIME APPROXIMATE: N/A STAFF CONTACT: Lisa Tennyson
AGENDA ITEM WORDING:
Discussion of state's property tax reform. TIME APPROXIMATE 10:00 A.M.
ITEM BACKGROUND:
The Legislature met in Special Session F June 1-3, 2026.
During this special session, it approved a joint resolution proposing an amendment to the
Florida Constitution that will appear on the November ballot. The measure must receive at least
60%voter approval to take effect. If approved, the amendment will become effective January 1,
2027.
Both the House and Senate ultimately passed the measure with the three-fifths majority
required for constitutional amendments.
Attached are the final versions of HJR 1, the constitutional amendment, and SB 4-F, the
implementing legislation addressing administrative requirements.
Also attached is a PowerPoint covering the bills' components, and the potential impacts for
Monroe County, should the amendment be approved in November.
HJR 1 does the following:
• Increases the homestead exemption to $150K for 2027-2028, increasing to $250K for
2028-2029, and is indexed to CPI thereafter;
• Explicitly excludes school district tax levy from the expanded exemption;
• Lowers the non-homestead property assessment cap for non-homesteaded properties
from 10%to 5%;
• Limits the use of local ad valorem revenues to public safety, public education,
infrastructure, flood control, debt service, employee retirement obligations and general
county and city administration;
• Establishes a long-term framework for the total elimination of property taxes over time,
requiring counties, cities and school districts to follow a uniform procedure to be
developed by the Legislature; and
• Limits new permanent residents establishing residency on or after January 1, 2027, to a
standard $50,000 exemption initially, with eligibility for the full$250,000 exemption
beginning in their fifth year of residency.
Notably, language creating a trust fund intended to assist local governments impacted by the
proposed reforms was removed from the final amendment.
In addition, independent special districts were not exempted despite considerable discussion
during committee and floor debate.
SIB 4-F, the companion legislation, modifies the process by which local governments determine
the maximum millage rate that may be adopted by a simple majority vote.
Under current law, the maximum majority-vote millage rate is calculated by applying the change
in per capita Florida personal income to the rolled-back rate, allowing local governments to
adopt a rate above rolled-back with a simple majority. SB 4-F removes that income adjustment
and establishes the rolled-back rate as the highest millage rate that may be adopted by a simple
majority vote.
Under the new framework:
• A millage rate at or below the rolled-back rate maybe adopted by a simple majority vote;
• A millage rate above the rolled-back rate but below 110% of the rolled-back rate will
require a two-thirds vote; and
• A millage rate exceeding 110% of the rolled-back rate will require a unanimous vote.
PREVIOUS RELEVANT BOCC ACTION:
INSURANCE REQUIRED:
No
CONTRACT/AGREEMENT CHANGES:
No change in contract price or terms.
STAFF RECOMMENDATION:
Approval
DOCUMENTATION:
SJR 2 F.pdf
FAC County-Revenue-Impacts-Readers-Guide.pdf
FINANCIAL IMPACT:
Effective Date:
Expiration Date:
Total Dollar Value of Contract:
Total Cost to County:
Current Year Portion:
Budgeted:
Source of Funds:
CPI:
Indirect Costs:
Estimated Ongoing Costs Not Included in above dollar amounts:
Revenue Producing: If yes, amount:
Grant:
County Match:
Florida Senate - 2026 SJR 2-F
By Senator Avila
39-00001-26F 20262F
1 Senate Joint Resolution
2 A joint resolution proposing amendments to Sections 4,
3 6, and 9 of Article VII and the creation of a new
4 section in Article XII of the State Constitution to
5 revise the limitation on annual assessment increases
6 for specified real property, to increase the homestead
7 exemption, to provide a limitation on the use of ad
8 valorem taxes levied by counties and municipalities,
9 to provide an effective date, and to provide for the
10 creation of a trust fund for specified purposes .
11
12 Be It Resolved by the Legislature of the State of Florida:
13
14 That the following amendments to Sections 4, 6, and 9 of
15 Article VII of the State Constitution and the creation of a new
16 section in Article XII are agreed to and shall be submitted to
17 the electors of this state for approval or rejection at the next
18 general election or at an earlier special election specifically
19 authorized by law for that purpose :
20 ARTICLE VII
21 FINANCE AND TAXATION
22 SECTION 4 . Taxation; assessments .—By general law
23 regulations shall be prescribed which shall secure a just
24 valuation of all property for ad valorem taxation, provided:
25 (a) Agricultural land, land producing high water recharge
26 to Florida' s aquifers, or land used exclusively for
27 noncommercial recreational purposes may be classified by general
28 law and assessed solely on the basis of character or use .
29 (b) As provided by general law and subject to conditions,
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30 limitations, and reasonable definitions specified therein, land
31 used for conservation purposes shall be classified by general
32 law and assessed solely on the basis of character or use .
33 (c) Pursuant to general law tangible personal property held
34 for sale as stock in trade and livestock may be valued for
35 taxation at a specified percentage of its value, may be
36 classified for tax purposes, or may be exempted from taxation.
37 (d) All persons entitled to a homestead exemption under
38 Section 6 of this Article shall have their homestead assessed at
39 just value as of January 1 of the year following the effective
40 date of this amendment . This assessment shall change only as
41 provided in this subsection.
42 (1) Assessments subject to this subsection shall be changed
43 annually on January 1st of each year; but those changes in
44 assessments shall not exceed the lower of the following:
45 a. Three percent (30) of the assessment for the prior year .
46 b. The percent change in the Consumer Price Index for all
47 urban consumers, U. S . City Average, all items 1967=100, or
48 successor reports for the preceding calendar year as initially
49 reported by the United States Department of Labor, Bureau of
50 Labor Statistics .
51 (2) No assessment shall exceed just value .
52 (3) After any change of ownership, as provided by general
53 law, homestead property shall be assessed at just value as of
54 January 1 of the following year, unless the provisions of
55 paragraph (8) apply. Thereafter, the homestead shall be assessed
56 as provided in this subsection.
57 (4) New homestead property shall be assessed at just value
58 as of January 1st of the year following the establishment of the
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59 homestead, unless the provisions of paragraph (8) apply. That
60 assessment shall only change as provided in this subsection.
61 (5) Changes, additions, reductions, or improvements to
62 homestead property shall be assessed as provided for by general
63 law; provided, however, after the adjustment for any change,
64 addition, reduction, or improvement, the property shall be
65 assessed as provided in this subsection.
66 (6) In the event of a termination of homestead status, the
67 property shall be assessed as provided by general law.
68 (7) The provisions of this amendment are severable . If any
69 of the provisions of this amendment shall be held
70 unconstitutional by any court of competent jurisdiction, the
71 decision of such court shall not affect or impair any remaining
72 provisions of this amendment.
73 (8) a. A person who establishes a new homestead as of
74 January 1 and who has received a homestead exemption pursuant to
75 Section 6 of this Article as of January 1 of any of the three
76 years immediately preceding the establishment of the new
77 homestead is entitled to have the new homestead assessed at less
78 than just value . The assessed value of the newly established
79 homestead shall be determined as follows :
80 1 . If the just value of the new homestead is greater than
81 or equal to the just value of the prior homestead as of January
82 1 of the year in which the prior homestead was abandoned, the
83 assessed value of the new homestead shall be the just value of
84 the new homestead minus an amount equal to the lesser of
85 $500, 000 or the difference between the just value and the
86 assessed value of the prior homestead as of January 1 of the
87 year in which the prior homestead was abandoned. Thereafter, the
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88 homestead shall be assessed as provided in this subsection.
89 2 . If the just value of the new homestead is less than the
90 just value of the prior homestead as of January 1 of the year in
91 which the prior homestead was abandoned, the assessed value of
92 the new homestead shall be equal to the just value of the new
93 homestead divided by the just value of the prior homestead and
94 multiplied by the assessed value of the prior homestead.
95 However, if the difference between the just value of the new
96 homestead and the assessed value of the new homestead calculated
97 pursuant to this sub-subparagraph is greater than $500, 000, the
98 assessed value of the new homestead shall be increased so that
99 the difference between the just value and the assessed value
100 equals $500, 000 . Thereafter, the homestead shall be assessed as
101 provided in this subsection.
102 b. By general law and subject to conditions specified
103 therein, the legislature shall provide for application of this
104 paragraph to property owned by more than one person.
105 (e) The legislature may, by general law, for assessment
106 purposes and subject to the provisions of this subsection, allow
107 counties and municipalities to authorize by ordinance that
108 historic property may be assessed solely on the basis of
109 character or use . Such character or use assessment shall apply
110 only to the jurisdiction adopting the ordinance . The
111 requirements for eligible properties must be specified by
112 general law.
113 (f) A county may, in the manner prescribed by general law,
114 provide for a reduction in the assessed value of homestead
115 property to the extent of any increase in the assessed value of
116 that property which results from the construction or
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117 reconstruction of the property for the purpose of providing
118 living quarters for one or more natural or adoptive grandparents
119 or parents of the owner of the property or of the owner' s spouse
120 if at least one of the grandparents or parents for whom the
121 living quarters are provided is 62 years of age or older. Such a
122 reduction may not exceed the lesser of the following:
123 (1) The increase in assessed value resulting from
124 construction or reconstruction of the property.
125 (2) Twenty percent of the total assessed value of the
126 property as improved.
127 (g) For all levies other than school district levies,
128 assessments of residential real property, as defined by general
129 law, which contains nine units or fewer and which is not subject
130 to the assessment limitations set forth in subsections (a)
131 through (d) shall change only as provided in this subsection.
132 (1) Assessments subject to this subsection shall be changed
133 annually on the date of assessment provided by law; but those
134 changes in assessments shall not exceed the following
135 percentages n-i�i p rc-e,�it '�T of the assessment for the prior
136 year:
137 a. Before January 1, 2027, ten percent (100) .
138 b. Beginning January 1, 2027, five percent (50) .
139 (2) No assessment shall exceed just value .
140 (3) After a change of ownership or control, as defined by
141 general law, including any change of ownership of a legal entity
142 that owns the property, such property shall be assessed at just
143 value as of the next assessment date . Thereafter, such property
144 shall be assessed as provided in this subsection.
145 (4) Changes, additions, reductions, or improvements to such
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146 property shall be assessed as provided for by general law;
147 however, after the adjustment for any change, addition,
148 reduction, or improvement, the property shall be assessed as
149 provided in this subsection.
150 (h) For all levies other than school district levies,
151 assessments of real property that is not subject to the
152 assessment limitations set forth in subsections (a) through (d)
153 and (g) shall change only as provided in this subsection.
154 (1) Assessments subject to this subsection shall be changed
155 annually on the date of assessment provided by law; but those
156 changes in assessments shall not exceed the following
157 percentages e=aeen ( 0 ` of the assessment for the prior
158 year:
159 a. Before January 1, 2027, ten percent (100) .
160 b. Beginning January 1, 2027, five percent (50) .
161 (2) No assessment shall exceed just value .
162 (3) The legislature must provide that such property shall
163 be assessed at just value as of the next assessment date after a
164 qualifying improvement, as defined by general law, is made to
165 such property. Thereafter, such property shall be assessed as
166 provided in this subsection.
167 (4) The legislature may provide that such property shall be
168 assessed at just value as of the next assessment date after a
169 change of ownership or control, as defined by general law,
170 including any change of ownership of the legal entity that owns
171 the property. Thereafter, such property shall be assessed as
172 provided in this subsection.
173 (5) Changes, additions, reductions, or improvements to such
174 property shall be assessed as provided for by general law;
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175 however, after the adjustment for any change, addition,
176 reduction, or improvement, the property shall be assessed as
177 provided in this subsection.
178 (i) The legislature, by general law and subject to
179 conditions specified therein, may prohibit the consideration of
180 the following in the determination of the assessed value of real
181 property:
182 (1) Any change or improvement to real property used for
183 residential purposes made to improve the property' s resistance
184 to wind damage .
185 (2) The installation of a solar or renewable energy source
186 device .
187 (j )
188 (1) The assessment of the following working waterfront
189 properties shall be based upon the current use of the property:
190 a. Land used predominantly for commercial fishing purposes .
191 b. Land that is accessible to the public and used for
192 vessel launches into waters that are navigable .
193 c. Marinas and drystacks that are open to the public.
194 d. Water-dependent marine manufacturing facilities,
195 commercial fishing facilities, and marine vessel construction
196 and repair facilities and their support activities .
197 (2) The assessment benefit provided by this subsection is
198 subject to conditions and limitations and reasonable definitions
199 as specified by the legislature by general law.
200 SECTION 6 . Homestead exemptions .-
201 (a) (1) a. Every person who has the legal or equitable title
202 to real estate and maintains thereon the permanent residence of
203 the owner, or another legally or naturally dependent upon the
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204 owner, shall be exempt from taxation thereon, except assessments
205 for special benefits, as follows :
206 1 . Before January 1, 2027,
207 I .-&-. Up to the assessed valuation of twenty-five thousand
208 dollars; and
209 II .-b-. For all levies other than school district levies, on
210 the assessed valuation greater than fifty thousand dollars and
211 up to seventy-five thousand dollars .
212 2 . Beginning on January 1, 2027, up to the assessed
213 valuation of one hundred and fifty thousand dollars .
214 3 . Beginning on January 1, 2028, up to the assessed
215 valuation of two hundred and fifty thousand dollars .
216 b. Every person who, on or after January 1, 2027, has the
217 legal or equitable title to real estate and maintains thereon
218 the permanent residence of the owner, or another legally or
219 naturally dependent upon the owner, who had not maintained a
220 permanent residence in this state as of December 31, 2026, shall
221 be exempt from taxation thereon, except assessments for special
222 benefits, up to the assessed valuation of fifty thousand
223 dollars . Unless otherwise revised under sub-subparagraph
224 (4) a. 2 . , beginning with the fifth year of exemption under this
225 subparagraph, such person shall be exempt up to the amount of
226 assessed valuation provided by sub-subparagraph a . 3 . , as
227 adjusted pursuant to subparagraph (2) a . The legislature shall,
228 by general law, prescribe uniform procedures to administer this
229 subparagraph.
230
231 The exemptions provided by this paragraph apply only,- upon
232 establishment of right thereto in the manner prescribed by law.
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233 The real estate may be held by legal or equitable title, by the
234 entireties, jointly, in common, as a condominium, or indirectly
235 by stock ownership or membership representing the owner' s or
236 member' s proprietary interest in a corporation owning a fee or a
237 leasehold initially in excess of ninety-eight years . The
238 exemptions shall not apply with respect to any
239 assessment roll until such roll is first determined to be in
240 compliance with the provisions of section 4 by a state agency
241 designated by general law. These exemptions are
242 4:-a repealed on the effective date of any amendment to this
243 Article which provides for the assessment of homestead property
244 at less than just value .
245 (2) a. The t ent-y-f-;�:e t1_:i_„san -del� amount of assessed
246 valuation exempt from taxation provided in sub-subparagraph
247 (1) a. 3 . shall be adjusted annually for
248 inflation beginning on January 1, 2029, and �€ each year
249 thereafter, fer- inrlam�i-en using the percent change in the
250 Consumer Price Index for All Urban Consumers, U. S . City Average,
251 all items 1967=100, or successor reports for the preceding
252 calendar year as initially reported by the United States
253 Department of Labor, Bureau of Labor Statistics, if such percent
254 change is positive .
255 b. The amount of assessed valuation exempt from taxation
256 provided in subparagraph (1) b. shall be adjusted annually for
257 inflation beginning on January 1, 2028, and each year
258 thereafter, using the percent change in the Consumer Price Index
259 for All Urban Consumers, U. S . City Average, all items 1967=100,
260 or successor reports for the preceding calendar year as
261 initially reported by the United States Department of Labor,
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262 Bureau of Labor Statistics, if such percent change is positive .
263 (3) Except for the exemptions provided in sub-subparagraph
264 (1) a. 2 . , sub-subparagraph (1) a. 3 . , subparagraph (1) b. , and
265 paragraph (4) , the amount of assessed valuation exempt from
266 taxation for which every person who has the legal or equitable
267 title to real estate and maintains thereon the permanent
268 residence of the owner, or another person legally or naturally
269 dependent upon the owner, is eligible, and which applies solely
270 to levies other than school district levies, that is added to
271 this constitution after January 1, 2025, shall be adjusted
272 annually on January 1 of each year for inflation using the
273 percent change in the Consumer Price Index for All Urban
274 Consumers, U. S . City Average, all items 1967=100, or successor
275 reports for the preceding calendar year as initially reported by
276 the United States Department of Labor, Bureau of Labor
277 Statistics, if such percent change is positive, beginning the
278 year following the effective date of such exemption.
279 (4) a. 1 . The legislature shall, by general law, prescribe a
280 uniform procedure for counties, municipalities, and school
281 districts, for their respective levies, to increase the amount
282 of assessed valuation exempt from taxation under paragraph (1) ,
283 up to all remaining assessed valuation.
284 2 . Beginning on or after January 1, 2030, a county,
285 municipality, or school district, by two-thirds vote of the
286 membership of the governing body, may determine that a reduction
287 of the five-year requirement provided under subparagraph (1) b.
288 is warranted for a critical local need.
289 b. 1 . A special district may, upon approval by referendum by
290 the electors of the district, increase the amount of assessed
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291 valuation exempt from taxation under paragraph (1) , for its
292 respective levy, up to all remaining assessed valuation. By
293 general law, the legislature shall provide the manner in which a
294 referendum may be called; the frequency with which such
295 referendum may be held, which may not be more than once in a 12-
296 month period; a ballot statement and question of such
297 referendum; and other requirements for the referendum not
298 inconsistent with this paragraph. The approved exemption
299 increase shall take effect on and first apply beginning on the
300 January 1 immediately succeeding approval by referendum.
301 2 . A special district may adjust the amount of assessed
302 valuation exempt from taxation as approved under sub-
303 subparagraph 1 . annually on January 1 of each year for inflation
304 using the percent change in the Consumer Price Index for All
305 Urban Consumers, U. S . City Average, all items 1967=100, or
306 successor reports for the preceding calendar year as initially
307 reported by the United States Department of Labor, Bureau of
308 Labor Statistics, if such percent change is positive .
309 (b) Not more than one exemption shall be allowed any
310 individual or family unit or with respect to any residential
311 unit. No exemption shall exceed the value of the real estate
312 assessable to the owner or, in case of ownership through stock
313 or membership in a corporation, the value of the proportion
314 which the interest in the corporation bears to the assessed
315 value of the property.
316 (c) By general law and subject to conditions specified
317 therein, the Legislature may provide to renters, who are
318 permanent residents, ad valorem tax relief on all ad valorem tax
319 levies . Such ad valorem tax relief shall be in the form and
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320 amount established by general law.
321 (d) The legislature may, by general law, allow counties or
322 municipalities, for the purpose of their respective tax levies
323 and subject to the provisions of general law, to grant either or
324 both of the following additional homestead tax exemptions :
325 (1) An exemption not exceeding fifty thousand dollars to a
326 person who has the legal or equitable title to real estate and
327 maintains thereon the permanent residence of the owner, who has
328 attained age sixty-five, and whose household income, as defined
329 by general law, does not exceed twenty thousand dollars; or
330 (2) An exemption equal to the assessed value of the
331 property to a person who has the legal or equitable title to
332 real estate with a just value less than two hundred and fifty
333 thousand dollars, as determined in the first tax year that the
334 owner applies and is eligible for the exemption, and who has
335 maintained thereon the permanent residence of the owner for not
336 less than twenty-five years, who has attained age sixty-five,
337 and whose household income does not exceed the income limitation
338 prescribed in paragraph (1) .
339
340 The general law must allow counties and municipalities to grant
341 these additional exemptions, within the limits prescribed in
342 this subsection, by ordinance adopted in the manner prescribed
343 by general law, and must provide for the periodic adjustment of
344 the income limitation prescribed in this subsection for changes
345 in the cost of living.
346 (e)
347 (1) Each veteran who is age 65 or older who is partially or
348 totally permanently disabled shall receive a discount from the
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349 amount of the ad valorem tax otherwise owed on homestead
350 property the veteran owns and resides in if the disability was
351 combat related and the veteran was honorably discharged upon
352 separation from military service . The discount shall be in a
353 percentage equal to the percentage of the veteran' s permanent,
354 service-connected disability as determined by the United States
355 Department of Veterans Affairs . To qualify for the discount
356 granted by this paragraph, an applicant must submit to the
357 county property appraiser, by March 1, an official letter from
358 the United States Department of Veterans Affairs stating the
359 percentage of the veteran' s service-connected disability and
360 such evidence that reasonably identifies the disability as
361 combat related and a copy of the veteran' s honorable discharge .
362 If the property appraiser denies the request for a discount, the
363 appraiser must notify the applicant in writing of the reasons
364 for the denial, and the veteran may reapply. The Legislature
365 may, by general law, waive the annual application requirement in
366 subsequent years .
367 (2) If a veteran who receives the discount described in
368 paragraph (1) predeceases his or her spouse, and if, upon the
369 death of the veteran, the surviving spouse holds the legal or
370 beneficial title to the homestead property and permanently
371 resides thereon, the discount carries over to the surviving
372 spouse until he or she remarries or sells or otherwise disposes
373 of the homestead property. If the surviving spouse sells or
374 otherwise disposes of the property, a discount not to exceed the
375 dollar amount granted from the most recent ad valorem tax roll
376 may be transferred to the surviving spouse' s new homestead
377 property, if used as his or her permanent residence and he or
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378 she has not remarried.
379 (3) This subsection is self-executing and does not require
380 implementing legislation.
381 (f) By general law and subject to conditions and
382 limitations specified therein, the Legislature may provide ad
383 valorem tax relief equal to the total amount or a portion of the
384 ad valorem tax otherwise owed on homestead property to:
385 (1) The surviving spouse of a veteran who died from
386 service-connected causes while on active duty as a member of the
387 United States Armed Forces .
388 (2) The surviving spouse of a first responder who died in
389 the line of duty.
390 (3) A first responder who is totally and permanently
391 disabled as a result of an injury or injuries sustained in the
392 line of duty. Causal connection between a disability and service
393 in the line of duty shall not be presumed but must be determined
394 as provided by general law. For purposes of this paragraph, the
395 term "disability" does not include a chronic condition or
396 chronic disease, unless the injury sustained in the line of duty
397 was the sole cause of the chronic condition or chronic disease .
398
399 As used in this subsection and as further defined by general
400 law, the term "first responder" means a law enforcement officer,
401 a correctional officer, a firefighter, an emergency medical
402 technician, or a paramedic, and the term "in the line of duty"
403 means arising out of and in the actual performance of duty
404 required by employment as a first responder.
405 SECTION 9 . Local taxes .-
406 (a) (1) Counties, school districts, and municipalities
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407 shall, and special districts may, be authorized by law to levy
408 ad valorem taxes and may be authorized by general law to levy
409 other taxes, for their respective purposes, except ad valorem
410 taxes on intangible personal property and taxes prohibited by
411 this constitution.
412 (2) Ad valorem taxes levied by counties and municipalities
413 shall be used only to:
414 a. Provide for public safety, including law enforcement,
415 fire service, and emergency medical service;
416 b. Provide funding for education and public schools;
417 c. Finance or refinance infrastructure, including
418 expenditures on road and bridge construction and maintenance and
419 stormwater control;
420 d. Finance or refinance natural resource projects,
421 including flood control measures;
422 e . Issue local bonds for uses consistent with this
423 paragraph and to make debt service payments for existing
424 obligations; or
425 f. Meet obligations for retirement benefits of local
426 government employees .
427 (b) Ad valorem taxes, exclusive of taxes levied for the
428 payment of bonds and taxes levied for periods not longer than
429 two years when authorized by vote of the electors who are the
430 owners of freeholds therein not wholly exempt from taxation,
431 shall not be levied in excess of the following millages upon the
432 assessed value of real estate and tangible personal property:
433 for all county purposes, ten mills; for all municipal purposes,
434 ten mills; for all school purposes, ten mills; for water
435 management purposes for the northwest portion of the state lying
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436 west of the line between ranges two and three east, 0 . 05 mill;
437 for water management purposes for the remaining portions of the
438 state, 1 . 0 mill; and for all other special districts a millage
439 authorized by law approved by vote of the electors who are
440 owners of freeholds therein not wholly exempt from taxation. A
441 county furnishing municipal services may, to the extent
442 authorized by law, levy additional taxes within the limits fixed
443 for municipal purposes .
444 ARTICLE XII
445 SCHEDULE
446 Limitation on the assessment of real property, homestead
447 property exemptions, and local government revenue .—This section
448 and the amendments to Sections 4 and 6 of Article VII, relating
449 to a limitation on the assessed value of real property, an
450 increase to the homestead property tax exemption, and the
451 creation of a new homestead exemption beginning January 1, 2027,
452 and the amendment to Section 9 of Article VII, relating to the
453 uses of certain revenues by counties and municipalities, shall
454 take effect January 1, 2027 . If the amendments to Sections 4, 6,
455 and 9 of Article VII are adopted, the legislature shall create a
456 trust fund for the purpose of providing grants to assist in the
457 implementation of the amendments .
458 BE IT FURTHER RESOLVED that the following statement be
459 placed on the ballot :
460 CONSTITUTIONAL AMENDMENT
461 ARTICLE VII, SECTIONS 4, 6, AND 9
462 ARTICLE XII
463 SAVE OUR HOMES FROM EXCESSIVE PROPERTY TAXES . -This
464 amendment benefits Florida taxpayers by:
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465
466 Exempting homestead properties from taxation. Exempts the
467 first $250, 000 of a homestead' s value from taxation and
468 requires, through general law, a schedule for full elimination.
469
470 Ensuring funding for core services . Requires local
471 governments to use remaining property taxes solely for core
472 public needs including public safety, education and schools,
473 infrastructure, and natural resources .
474
475 Protecting small businesses . Limits future property tax
476 assessments on businesses .
477
478 Ensuring fairness for Florida residents . Requires any
479 person who establishes Florida residency after January 1, 2027,
480 to maintain Florida residency for five years prior to receiving
481 the increased homestead exemption.
482
483 Creating a state trust fund to assist with core local
484 services . Establishes a trust fund to provide grants to local
485 governments to assist with core local services including
486 education, law enforcement, and infrastructure .
487
488 If approved, the amendment would take effect on January 1,
489 2027 .
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FAC County Revenue Impacts Readers Guide and Disclaimer
How to Read the County Revenue Impacts Table
This table estimates the county revenue impacts of the proposed constitutional amendments
described in SIB 2F. SIB 2F proposes a constitutional amendment for the November 3, 2026
general election ballot, including a new expanded homestead exemption and a reduction in the
assessment limitation for non-homestead real property.
The table is organized county-by-county and shows how much county property tax revenue
would be reduced under two major components of the proposal:
1. The table estimates the impact of the proposed new homestead exemption. The
proposal creates a new homestead exemption of $150,000 beginning in 2027 and
$250,000 beginning in 2028. While this exemption would apply to all levies, including
school district levies, the table provides county impacts.
2.
3. The table estimates the impact of reducing the non-homestead assessment limitation
from the current 10% cap to a 5% cap. This affects non-homestead real property, such
as commercial property, rental property, second homes, and other real property that
does not receive the homestead exemption. This amendment applies more broadly than
small businesses.
All dollar amounts are shown in parentheses because they represent estimated revenue losses
or negative fiscal impacts to counties.
Column-by-Column Explanation
The first column lists each county in alphabetical order.
The next two columns are labeled $150k Exemption and $250k Exemption. These columns
show the estimated county revenue loss from the proposed new homestead exemption in two
fiscal years:
• FY 2027-28 shows the estimated impact of the $150,000 exemption.
• FY 2028-29 shows the estimated impact after the exemption increases to $250,000.
The next two columns are labeled Non-Homestead Assessment Limitation Impacts 10% to
5% Cap. These columns show the estimated county revenue loss from reducing the annual
assessment growth limitation on non-homestead real property from 10% to 5%.
The final two columns are labeled County Impact. These are the most important columns for
readers who want the total estimated county fiscal impact.
The FY 2027-28 Impact column adds together the impact of the $150,000 homestead
exemption and the non-homestead assessment limitation change for that year.
The FY 2028-29 Impact column adds together the impact of the $250,000 homestead
exemption and the non-homestead assessment limitation change for that year.
FAC County Revenue Impacts Readers Guide and Disclaimer
What the Table Shows Statewide
At the bottom of the table, the Statewide Total row adds the estimated impacts across all 67
counties.
Statewide, the proposed homestead exemption is estimated to reduce county revenue by
approximately $2.7 billion in FY 2027-28 and $4.6 billion in FY 2028-29.
The non-homestead assessment limitation change is estimated to reduce county revenue by
approximately $862.3 million in FY 2027-28 and $1.8 billion in FY 2028-29.
When those two components are combined, the total estimated county impact is approximately
$3.6 billion in FY 2027-28 and $6.4 billion in FY 2028-29.
Important Context for Readers
This table does not show the total impact on every local government service or every taxing
authority. It is focused on estimated county revenue impacts from the property tax changes
shown in the table.
Disclaimer on Estimated Impacts
FAC has compiled estimates for the fiscal impacts of proposed constitutional amendments on
property taxes. The estimates include a county-by-county impact for both:
1. New homestead exemption of$150,000 (2027) and $250,000 (2028)
2. Reduction of the assessment limitation on non-homestead real property from 10% to
5%.
The estimates rely on data from the state Ad Valorem Revenue Estimating Conference (January
2026, latest data), the same data used to estimate official state impacts on legislation during the
2026 legislative session. The estimate uses 2025 aggregate millage rates as provided by the
Florida Department of Revenue.
The estimates are provided to offer a baseline impact assessment. Counties may have localized
data more specific to local conditions. If the state holds a revenue estimating conference on this
language the official impacts may vary.
For more questions on specific county impacts, please contact Jeff Scala, Deputy Director of
Public Policy scLilll,i( 1l-:,�
County Revenue Impacts from Proposed Constitutional Amendments
$150k Exemption $250k Exemption Non-Homestead Assessment/o County Impact
Limitation Impacts 10%to 5 Cap
Alachua ($35,202,596) ($56,065,405) ($9,326,963) ($19,452,273)1 ($44,529,559) ($75,517,678)
Baker ($2,575,988) ($3,846,743) ($334,374) ($684,210) ($2,910,361) ($4,530,952)
Ba............................................................ 19 007 126.............................................31 283 154...........................................10 894 204.............................................22 216 143....i 29 901 330 53 499 297
Y ($ ) ($ ) ($ ) ($ ), ($ ) ($ )
Bradford ($2,849,736) ($3,886,353) ($611,724) ($1,272,118) ($3,461,459) ($5,158,471)
Brevard ............................... 59 223 658.............................................97 065 035......................................$13 217 640.........................................$27 123 198....i 72 441 298 124 188 233
Broward ($186,445,736) ($326,608,153) ($73,810,476) ($151,912,379) ($260,256,212) ($478,520,532)
Calhoun................................... 763 988......................................................$977 938.........................................................$79 710...........................................................162 469.... 843 698 1 140 407
Charlotte ($42,790,530) ($71,677,751) ($16,413,278) ($32,990,314) ($59,203,808) ($104,668,065)
Citrus.............................................. 30 365 555........................................$45 298 098...........................................$6 246 369.............................. 12 687 703 i 36 611 924 57 985 802
Clay ($35,891,052) ($57,763,551) ($7,905,288) ($16,276,171) ($43,796,340) ($74,039,722)
Collier............................................ 36 231 706........................................$67 134 648......................................$26 678 170............................. 54 310 763 i 62 909 876 121 445 410
Columbia ($5,908,778) ($8,497,616) ($1,035,682) ($2,117,122) ($6,944,460) ($10,614,739)
Miami-Dade 256 984 126 445 378 505 81 212 887 165 510 875 i 338 197 013 610 889 380
DeSoto ($2,626,292) ($3,800,103) ($1,084,503) ($2,226,589) ($3,710,794) ($6,026,691)
Dixie.................................................. 1 271...447...................................................1..561...391.....................................................$335 261.............................................................675 258....i 1 606 708 2 236 650
Duval ($170,903,792) ($277,951,484) ($53,069,360) ($108,907,888) ($223,973,153) ($386,859,372)
Escambia............................. 36 006 097........................................$54 570 221.............................................$8 864 727.............................. 18 029 826 i 44 870 824 72 600 047
Flagler ($28,277,054) ($47,681,365) ($7,146,907) ($14,612,059) ($35,423,961) ($62,293,424)
Franklin..................................... 978 596...................................................1..594 846................................................1..090 537...................................................2..206 494)1 2 069 133 3 801 340
Gadsden ($3,683,248) ($5,015,739) ($688,627) ($1,406,028) ($4,371,874) ($6,421,767)
Gilchrist.................................... 2 073 735..............................................$2..933 426........................................................548 768...............................................$1....134 304)1 2 622 503 4 067 731
Glades ($1,389,681) ($1,901,315) ($692,810) ($1,421,601) ($2,082,492) ($3,322,916)
Gulf..................................................... ... 744.................................................. .. 019.................................................. 150.................................................. 013 039....i 6($1349 ) ($2170 ) ($ 944 ) ($4, ), ($3293893) ($ 183057)
Hamilton ($724,872) ($939,237) ($230,660) ($472,785) ($955,532) ($1,412,022)
Hardee....................................... ... 145..................................................... 732.................................................. 690................................................... 668 367....i 2
($1358 ) ($1899 ) ($ ,275 ) ($2, ), ($ 633835) ($4568098)
Hendry ($3,051,320) ($4,605,992) ($1,732,637) ($3,589,608) ($4,783,956) ($8,195,600)
Hernando............................ 31...553 533........................................$48 266 684...........................................$7 347 235..............................................15 150 112....i 38 900 769 63 416 796
Highlands ($11,464,566) ($16,210,966) ($31730,098) ($7,644,868) ($15,194,666) ($23,855,836)
Hillsborou h 209 630 037 353 180 001 52 990 125 108 699 374 i 262 620 161 461 879 375
Holmes ($944,622) ($1,171,118) ($256,644) ($532,550) ($1,201,266) ($1,703,669)
Indian Rroer................... 23 958 775........................................$40 665 225...........................................$8 345 887.............................. 17 044 462 i 32 304 662 57 709 687
Jackson ($2,605,334) ($3,493,425) ($382,026) ($774,677) ($2,987,360) ($4,268,102)
Jefferson............................... 994 724...................................................1..451...918........................................................151...298...........................................................310 248....i 1 146 022 1 762 166
Lafayette ($497,927) ($655,257) ($72,007) ($146,092) ($569,934) ($801,349)
Lake.................................................. ............................................. ........................................... ............................................. ....i($50931329) ($85340872) ($14749805) ($30447859), ($65681133) ($115788731)
Lee ($78,886,724) ($135,802,543) ($50,770,358) ($105,0 ,845) ($129,657,082) ($240,835,387)
Leon.................................................. 32
40 334 226........................................$66 094 002............................................$8 810 133.............................. 17 982 216 i 49 144 359 84 076 218
Levy ($4,860,080) ($6,688,857) ($1,229,025) ($2,505,012) ($6,089,106) ($9,193,869)
Liberty.................................................. .......................................................... ............................................................. ... ................................................................ ....i
($333400) ($417045) ($41974) ($82995), ($375 375) ($500040)
Madison ($991,852) ($1,276,442) ($340,196) ($694,940) ($1,332,047) ($1,971,382)
Manatee................................. 59 328 560........................................105 861...949...................................... 21 831...234......................................... 606 885.... 81 159 795 149 468 834
($ ) ($ ) ($ ) ($$43 ),i ($ ) ($ )
Marion ($59,742,734) ($91,256,974) ($20,737,780) ($42,945,535) ($80,480,514) ($134,202,510)
Martin............................................. 36 153 068........................................$64 300 163 14 216 751................................. 29 146 138 i 50 369 819 93 446 301
($ ) ($ ) ($ ) ($ ), ($ ) ($ )
Monroe ($4,688,834) ($8,964,954) ($8,925,222) ($18,314,913) ($13,614,056) ($27,279,866)....
Nassau...................................... ............................................. ............................................... .. ..............................................
($20253287) ($35563446) ($8115527) ($16788540),i ($28368814) ($52351986)
Okaloosa ($14,753,700) ($24,376,210) ($4,695,281) ($9,557,241) ($19,448,982) ($33,933,451)
Okeechobee................ 3 403 852..............................................$4 882 072................................................1...171...672...................................................2 425 587....i 4 575 524 7 307 659
Orange ($145,354,594) ($252,841,536) ($2,762,656) ($5,661,771) ($148,117,250) ($258,503,307)
Osceola.................................... ............................................ .......................................... .............................. .....i
($54524430) ($92934903) ($26238022) ($54068951), ($80762452) ($147003854)
Palm Beach ($187,473,684) ($332,437,983) ($92,765,845) ($190,930,011) ($280,239,529) ($523,367,994).........
Pasco............................................ ...................................... .................................... ... )i 158221722) ($197062259) ($39673404) ($81693909), ($
($118547127) ($278756168)
Pinellas ($115,156,609) ($188,282,399) ($23,837,134) ($48,491,244) ($138,993,744) ($236,773,643)
Polk..................................................... 80 640 577........................................128 832 172......................................$29 545 791...........................................$60 869 717)"1 110 186 368 189 701 890
Putnam ($8,157,875) ($11,419,295) ($1,971,564) ($3,985,853) ($10,129,439) ($15,405,149)
Saint Johns.................... 54 949 661.........................................102 589 952...........................................$5 221...273..............................................10 801...663)1 60 170 935 113 391 615
Saint Lucie ($63,323,445) ($105,810,238) ($17,653,844) ($34,984,572) ($80,977,288) ($140,794,810)
Santa Rosa.................... 22 548 436.............................................36 886 916...........................................$5..767 380..............................................11...953 365....i 28 315 816 48 840 281
Sarasota ($46,637,939) ($81,903,918) ($3,810,714) ($7,670,967) ($50,448,653) ($89,574,886)
Seminole............................... 65 817 718........................................113 484 201.............................................14 726 349.........................................$30 323 137....i 80 544 068 143 807 338
Sumter ($24,270,204) ($43,789,206) ($5,624,571) ($11,564,393) ($29,894,775) ($55,353,599)
Suwannee......................... 3..140 948..............................................$4 078 811..........................................................895 076...................................................1...797 968....i 4 036 023 5 876 779
Taylor ($1,370,680) ($1,759,448) ($418,075) ($838,186) ($1,788,755) ($2,597,634)
Union.............................................. 587 054......................................................$725 914.........................................................$86 141.............................................................176 677.... 673 195 902 591
Volusia ($76,413,862) ($124,172,614) ($20,973,983) ($43,107,567) ($97,387,845) ($167,280,181)
Wakulla ............................... 4 398 787..............................................$6 663 454................................................1 143 047...................................................2 360 150) 5 541 834 9 023 603
Walton ($5,242,407) ($9,478,842) ($13,089,269) ($26,178,538) ($18,331,675) ($35,657,379)
Washin....ton................... 1...910 146..............................................$2 488 755...................................................$686 101.....................................................1...372 201.....i 2 596 246 3 860 956
Statewide Total 1 ($2,704,712,541) ($4,555,670,762) ($862,271,919) ($1,766,743,512) ($3,566,984,460) ($6,322,414,274)
Florida Senate - 2026 SB 4-F
By Senator Avila
39-00002-26F 20264F
1 A bill to be entitled
2 An act relating to property tax administration;
3 amending s . 200 . 001, F. S . ; revising the definitions of
4 the terms "maximum total county ad valorem taxes
5 levied" and "maximum total municipal ad valorem taxes
6 levied" to conform to changes made by the act;
7 amending s . 200 . 065, F. S . ; requiring the property
8 appraiser to include a notice regarding a
9 constitutional amendment or revision in certain
10 notices relating to millage rates; revising
11 limitations on the maximum millage rate that may be
12 levied by certain units of government; amending s .
13 200 . 069, F. S . ; requiring that the notice of proposed
14 property taxes include a notice regarding a
15 constitutional amendment or revision submitted to the
16 voters at the November 2026 general election;
17 requiring the Department of Revenue to establish the
18 uniform notice for use by the property appraiser;
19 prohibiting the property appraiser from revising,
20 editing, or modifying the notice; specifying
21 requirements for the notice; amending s . 200 . 068,
22 F. S . ; conforming a provision to changes made by the
23 act; reenacting ss . 218 . 12 (2) , 218 . 125 (2) , and
24 218 . 136 (2) , F. S . , relating to appropriations to offset
25 reductions in ad valorem tax revenue in fiscally
26 constrained counties, offsets for tax loss associated
27 with certain constitutional amendments affecting
28 fiscally constrained counties, and offsets for ad
29 valorem revenue loss affecting fiscally constrained
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30 counties, respectively, to incorporate the amendments
31 made to s . 200 . 065, F. S . , in references thereto;
32 providing a directive to the Division of Law Revision;
33 providing for the expiration and reversion of
34 specified statutory text; requiring the Department of
35 Revenue to establish a publicly accessible website
36 relating to a specified constitutional amendment or
37 revision submitted to the voters at the November 2026
38 general election; specifying requirements for the
39 website; providing construction; providing for
40 expiration; authorizing the ballot summary of a
41 specified proposed amendment or revision of the State
42 Constitution to exceed a specified word limit;
43 providing for construction of the act in pari materia
44 with laws enacted during the 2026 Regular Session and
45 2026 Special Session E of the Legislature; providing
46 an appropriation; providing an effective date .
47
48 Be It Enacted by the Legislature of the State of Florida:
49
50 Section 1 . Paragraphs (1) and (m) of subsection (8) of
51 section 200 . 001, Florida Statutes, are amended to read:
52 200 . 001 Millages; definitions and general provisions .-
53 (8)
54 (1) "Maximum total county ad valorem taxes levied" means
55 the total taxes levied by a county, municipal service taxing
56 units of that county, and special districts dependent to that
57 county at their individual maximum millages, authorized
5 pursuant to s . 5 (5) (a) feL==___ ___=ye�_�n _ _
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Florida Senate - 2026 SB 4-F
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59 2919 ai:iel
60 (m) "Maximum total municipal ad valorem taxes levied" means
61 the total taxes levied by a municipality and special districts
62 dependent to that municipality at their individual maximum
63 millages, authorized ea eme a4 pursuant to s . 200 . 065 (5) (a)
64
65 Section 2 . Paragraphs (b) and (d) of subsection (2) and
66 subsection (5) of section 200 . 065, Florida Statutes, are
67 amended, and paragraph (c) is added to subsection (14) of that
68 section, to read:
69 200 . 065 Method of fixing millage .-
70 (2) No millage shall be levied until a resolution or
71 ordinance has been approved by the governing board of the taxing
72 authority which resolution or ordinance must be approved by the
73 taxing authority according to the following procedure :
74 (b) 1 . Within 35 days of certification of value pursuant to
75 subsection (1) , each taxing authority shall advise the property
76 appraiser of its proposed millage rate, of its rolled-back rate
77 computed pursuant to subsection (1) , and of the date, time, and
78 place at which a public hearing will be held to consider the
79 proposed millage rate and the tentative budget. The property
80 appraiser shall utilize this information in preparing the notice
81 of proposed property taxes pursuant to s . 200 . 069 . The deadline
82 for mailing the notice shall be the later of 55 days after
83 certification of value pursuant to subsection (1) or 10 days
84 after either the date the tax roll is approved or the interim
85 roll procedures under s . 193 . 1145 are instituted. However, for
86 counties for which a state of emergency was declared by
87 executive order or proclamation of the Governor pursuant to
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88 chapter 252, if mailing is not possible during the state of
89 emergency, the property appraiser may post the notice on the
90 county' s website . If the deadline for mailing the notice of
91 proposed property taxes is 10 days after the date the tax roll
92 is approved or the interim roll procedures are instituted, all
93 subsequent deadlines provided in this section shall be extended.
94 In addition, the deadline for mailing the notice may be extended
95 for 30 days in counties for which a state of emergency was
96 declared by executive order or proclamation of the Governor
97 pursuant to chapter 252, and property appraisers may use
98 alternate methods of distribution only when mailing the notice
99 is not possible . In such event, however, property appraisers
100 must work with county tax collectors to ensure the timely
101 assessment and collection of taxes . The number of days by which
102 the deadlines shall be extended shall equal the number of days
103 by which the deadline for mailing the notice of proposed taxes
104 is extended beyond 55 days after certification. If any taxing
105 authority fails to provide the information required in this
106 paragraph to the property appraiser in a timely fashion, the
107 taxing authority shall be prohibited from levying a millage rate
108 greater than the rolled-back rate computed pursuant to
109 subsection (1) for the upcoming fiscal year, which rate shall be
110 computed by the property appraiser and used in preparing the
111 notice of proposed property taxes . Each multicounty taxing
112 authority that levies taxes in any county that has extended the
113 deadline for mailing the notice due to a declared state of
114 emergency and that has noticed hearings in other counties must
115 advertise the hearing at which it intends to adopt a tentative
116 budget and millage rate in a newspaper of general paid
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117 circulation within each county not less than 2 days or more than
118 5 days before the hearing.
119 2 . When mailing notices required pursuant to this
120 paragraph, the property appraiser must include the notice
121 required pursuant to s . 200 . 069 (10) if a joint resolution
122 proposing an amendment or a revision to ss . 4, 6, and 9, Art .
123 VII of the State Constitution is to be submitted to the electors
124 at the next general election.
125 (d) Within 15 days after the meeting adopting the tentative
126 budget, the taxing authority shall advertise in a newspaper of
127 general circulation in the county as provided in subsection (3) ,
128 its intent to finally adopt a millage rate and budget. A public
129 hearing to finalize the budget and adopt a millage rate shall be
130 held not less than 2 days nor more than 5 days after the day
131 that the advertisement is first published. In the event of a
132 need to postpone or recess the final meeting due to a declared
133 state of emergency, the taxing authority may postpone or recess
134 the hearing for up to 7 days and shall post a prominent notice
135 at the place of the original hearing showing the date, time, and
136 place where the hearing will be reconvened. The posted notice
137 shall measure not less than 8 . 5 by 11 inches . The taxing
138 authority shall make every reasonable effort to provide
139 reasonable notification of the continued hearing to the
140 taxpayers . The information must also be posted on the taxing
141 authority' s website . During the hearing, the governing body of
142 the taxing authority shall amend the adopted tentative budget as
143 it sees fit, adopt a final budget, and adopt a resolution or
144 ordinance stating the millage rate to be levied. The resolution
145 or ordinance shall state the percent, if any, by which the
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146 millage rate to be levied exceeds the rolled-back rate computed
147 pursuant to subsection (1) , which shall be characterized as the
148 percentage increase in property taxes adopted by the governing
149 body. The adoption of the budget and the millage-levy resolution
150 or ordinance shall be by separate votes . For each taxing
151 authority levying millage, the name of the taxing authority, the
152 rolled-back rate, the percentage increase, and the millage rate
153 to be levied shall be publicly announced before the adoption of
154 the millage-levy resolution or ordinance . In no event may the
155 millage rate adopted pursuant to this paragraph exceed the
156 millage rate tentatively adopted pursuant to paragraph (c) .
157 1 . If the rate tentatively adopted pursuant to paragraph
158 (c) exceeds the proposed rate provided to the property appraiser
159 pursuant to paragraph (b) , or as subsequently adjusted pursuant
160 to subsection (11) , each taxpayer within the jurisdiction of the
161 taxing authority shall be sent notice by first-class mail of his
162 or her taxes under the tentatively adopted millage rate and his
163 or her taxes under the previously proposed rate . The notice must
164 be prepared by the property appraiser, at the expense of the
165 taxing authority, and must generally conform to the requirements
166 of s . 200 . 069 . If such additional notice is necessary, its
167 mailing must precede the hearing held pursuant to this paragraph
168 by not less than 10 days and not more than 15 days .
169 2 . When mailing notices required pursuant to subparagraph
170 1 . , the property appraiser must include the notice required
171 pursuant to s . 200 . 069 (10) if a joint resolution proposing an
172 amendment or a revision to ss . 4, 6, and 9, Art . VII of the
173 State Constitution is to be submitted to the electors at the
174 next general election.
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175 (5) In each fiscal year:
176 (a) The maximum millage rate that a county, municipality,
177 special district dependent to a county or municipality,
178 municipal service taxing unit, or independent special district
179 may levy is the -a rolled-back rate computed pursuant to
180 subsection (1) use4en t1cie—affle�e�axes oa ezrr4 lafa e
181
182 ,
183 ,
184
185
186 u n Ei. . 2 1 2 . 9 z5 z5 an�ri�4i4 se in f; . eal yea�a 2 9 9� lcfall
187 eiElade t-l:ie=�_eniaes-9FeEfaii=eEi t-e ,e rt-r; ,eiat-e t-e
188 pialeli-e-gene Lal 1�resp },, in }'ie-ems"e —f i s e lye_—€e e
189 jqmeicjseses ef fftakinffs^ fftaHifftmefft , , ,ff e �_=a-e-e-alemelat-ien, lemet-
19 0 s'� le e-e-dde d le a e]fie- t h ; , , a g e i=at-e-awe w e 4aft-e=
191 the i=elmlm leae; has lec ajejelie4, t i..e t-et- , e f wh e i.. s i., , , lee
192 eensiele aee the FRaHifRi:iRi FRillaffe r-ate-€eL saeh a e '-nt-1 f
193 jeid2ajseses of t- suleseet-iei�i. T e iaeve lie— r"-c�co-ee
fir
194 e-e i�it-24 dte�'��re-eeidT; li e-gei:ie2c=a! 1=respit-al €e e
195
196
197
198 djeeefft±nff fiseal yea2a. A higher rate may be adopted only under
199 the following conditions :
200 1 . A rate of not more than 110 percent of the rolled-back
201 rate lease=__ the _ . ye-aic' s ffta�Eiffiiaffi fftillaEjer-ate,_; a4j st ,i
202 feic ehaneje in je e-apit-aTleicida jeei=sena may be adopted
203 if approved by a two-thirds vote of the membership of the
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204 governing body of the county, municipality, or independent
205 district; or
206 2 . A rate in excess of 110 percent may be adopted if
207 approved by a unanimous vote of the membership of the governing
208 body of the county, municipality, or independent district or by
209 a three-fourths vote of the membership of the governing body if
210 the governing body has nine or more members, or if the rate is
211 approved by a referendum.
212 (b) The millage rate of a county or municipality, municipal
213 service taxing unit of that county, and any special district
214 dependent to that county or municipality may exceed the maximum
215 millage rate authorized ealeilat- pursuant to this subsection
216 if the total county ad valorem taxes levied or total municipal
217 ad valorem taxes levied do not exceed the maximum total county
218 ad valorem taxes levied or maximum total municipal ad valorem
219 taxes levied, respectively. Voted millage and taxes levied by a
220 municipality or independent special district that has levied ad
221 valorem taxes for less than 5 years are not subject to this
222 limitation. The millage rate of a county authorized to levy a
223 county public hospital surtax under s . 212 . 055 may exceed the
224 maximum millage rate authorized ealeilat- pursuant to this
225 subsection to the extent necessary to account for the revenues
226 required to be contributed to the county public hospital . Total
227 taxes levied may exceed the maximum calculated pursuant to
228 subsection (6) as a result of an increase in taxable value above
229 that certified in subsection (1) if such increase is less than
230 the percentage amounts contained in subsection (6) or if the
231 administrative adjustment cannot be made because the value
232 adjustment board is still in session at the time the tax roll is
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233 extended; otherwise, millage rates subject to this subsection
234 may be reduced so that total taxes levied do not exceed the
235 maximum.
236
237 Any unit of government operating under a home rule charter
238 adopted pursuant to ss . 10, 11, and 24, Art . VIII of the State
239 Constitution of 1885, as preserved by s . 6 (e) , Art . VIII of the
240 State Constitution, which is granted the authority in the State
241 Constitution to exercise all the powers conferred now or
242 hereafter by general law upon municipalities and which exercises
243 such powers in the unincorporated area shall be recognized as a
244 municipality under this subsection. For a downtown development
245 authority established before the effective date of the State
246 Constitution which has a millage that must be approved by a
247 municipality, the governing body of that municipality shall be
248 considered the governing body of the downtown development
249 authority for purposes of this subsection .
250 (14)
251 (c) When mailing notices required pursuant to this
252 subsection, the property appraiser must include the notice
253 required pursuant to s . 200 . 069 (10) if a joint resolution
254 proposing an amendment or a revision to ss . 4, 6, and 9, Art .
255 VII of the State Constitution is to be submitted to the electors
256 at the next general election.
257 Section 3 . Section 200 . 069, Florida Statutes, is amended to
258 read:
259 200 . 069 Notice of proposed property taxes and non-ad
260 valorem assessments .—Pursuant to s . 200 . 065 (2) (b) , the property
261 appraiser, in the name of the taxing authorities and local
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262 governing boards levying non-ad valorem assessments within his
263 or her jurisdiction and at the expense of the county, shall
264 prepare and deliver by first-class mail to each taxpayer to be
265 listed on the current year' s assessment roll a notice of
266 proposed property taxes, which notice shall contain the elements
267 and use the format provided in the following form.
268 Notwithstanding the provisions of s . 195 . 022, no county officer
269 shall use a form other than that provided herein. The Department
270 of Revenue may adjust the spacing and placement on the form of
271 the elements listed in this section as it considers necessary
272 based on changes in conditions necessitated by various taxing
273 authorities . If the elements are in the order listed, the
274 placement of the listed columns may be varied at the discretion
275 and expense of the property appraiser, and the property
276 appraiser may use printing technology and devices to complete
277 the form, the spacing, and the placement of the information in
278 the columns . Except for the notice required under subsection
279 (10) in ,elelit- , the property appraiser may not include in the
280 mailing of the notice of ad valorem taxes and non-ad valorem
281 assessments additional information or items unless such
282 information or items explain a component of the notice or
283 provide information directly related to the assessment and
284 taxation of the property. Except for the notice required under
285 subsection (10) , a county officer may use a form other than that
286 provided by the department for purposes of this part, but only
287 if his or her office pays the related expenses and he or she
288 obtains prior written permission from the executive director of
289 the department; however, a county officer may not use a form the
290 substantive content of which is at variance with the form
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291 prescribed by the department . The county officer may continue to
292 use such an approved form until the law that specifies the form
293 is amended or repealed or until the officer receives written
294 disapproval from the executive director.
295 (1) The first page of the notice shall read:
296
297 NOTICE OF PROPOSED PROPERTY TAXES
298 DO NOT PAY—THIS IS NOT A BILL
299
300 The taxing authorities which levy property taxes against
301 your property will soon hold PUBLIC HEARINGS to adopt budgets
302 and tax rates for the next year.
303 The purpose of these PUBLIC HEARINGS is to receive opinions
304 from the general public and to answer questions on the proposed
305 tax change and budget PRIOR TO TAKING FINAL ACTION.
306 Each taxing authority may AMEND OR ALTER its proposals at
307 the hearing.
308
309 (2) (a) The notice shall include a brief legal description
310 of the property, the name and mailing address of the owner of
311 record, and the tax information applicable to the specific
312 parcel in question . The information shall be in columnar form.
313 There shall be seven column headings which shall read: "Taxing
314 Authority, " "Your Property Taxes Last Year, " "Last Year' s
315 Adjusted Tax Rate (Millage) , " "Your Taxes This Year IF NO Budget
316 Change Is Adopted, " "Tax Rate This Year IF PROPOSED Budget Is
317 Adopted (Millage) , " "Your Taxes This Year IF PROPOSED Budget
318 Change Is Adopted, " and "A Public Hearing on the Proposed Taxes
319 and Budget Will Be Held: . "
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320 (b) As used in this section, the term "last year' s adjusted
321 tax rate" means the rolled-back rate calculated pursuant to s .
322 200 . 065 (1) .
323 (3) There shall be under each column heading an entry for
324 the county; the school district levy required pursuant to s .
325 1011 . 60 (6) ; other operating school levies; the municipality or
326 municipal service taxing unit or units in which the parcel lies,
327 if any; the water management district levying pursuant to s .
328 373 . 503; the independent special districts in which the parcel
329 lies, if any; and for all voted levies for debt service
330 applicable to the parcel, if any.
331 (4) For each entry listed in subsection (3) , there shall
332 appear on the notice the following:
333 (a) In the first column, a brief, commonly used name for
334 the taxing authority or its governing body. The entry in the
335 first column for the levy required pursuant to s . 1011 . 60 (6)
336 shall be "By State Law. " The entry for other operating school
337 district levies shall be "By Local Board. " Both school levy
338 entries shall be indented and preceded by the notation "Public
339 Schools : " . For each voted levy for debt service, the entry shall
340 be "Voter Approved Debt Payments . "
341 (b) In the second column, the gross amount of ad valorem
342 taxes levied against the parcel in the previous year. If the
343 parcel did not exist in the previous year, the second column
344 shall be blank.
345 (c) In the third column, last year' s adjusted tax rate or,
346 in the case of voted levies for debt service, the tax rate
347 previously authorized by referendum.
348 (d) In the fourth column, the gross amount of ad valorem
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349 taxes which will apply to the parcel in the current year if each
350 taxing authority levies last year' s adjusted tax rate or, in the
351 case of voted levies for debt service, the amount previously
352 authorized by referendum.
353 (e) In the fifth column, the tax rate that each taxing
354 authority must levy against the parcel to fund the proposed
355 budget or, in the case of voted levies for debt service, the tax
356 rate previously authorized by referendum.
357 (f) In the sixth column, the gross amount of ad valorem
358 taxes that must be levied in the current year if the proposed
359 budget is adopted.
360 (g) In the seventh column, the date, the time, and a brief
361 description of the location of the public hearing required
362 pursuant to s . 200 . 065 (2) (c) .
363 (5) Following the entries for each taxing authority, a
364 final entry shall show: in the first column, the words "Total
365 Property Taxes : " and in the second, fourth, and sixth columns,
366 the sum of the entries for each of the individual taxing
367 authorities . The second, fourth, and sixth columns shall,
368 immediately below said entries, be labeled Column 1, Column 2,
369 and Column 3, respectively. Below these labels shall appear, in
370 boldfaced type, the statement: SEE REVERSE SIDE FOR EXPLANATION.
371 (6) (a) The second page of the notice shall state the
372 parcel' s market value and for each taxing authority that levies
373 an ad valorem tax against the parcel :
374 1 . The assessed value, value of exemptions, and taxable
375 value for the previous year and the current year.
376 2 . Each assessment reduction and exemption applicable to
377 the property, including the value of the assessment reduction or
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378 exemption and tax levies to which they apply.
379 (b) The reverse side of the second page shall contain
380 definitions and explanations for the values included on the
381 front side .
382 (7) The following statement shall appear after the values
383 listed on the front of the second page :
384
385 If you feel that the market value of your property is
386 inaccurate or does not reflect fair market value, or if you are
387 entitled to an exemption or classification that is not reflected
388 above, contact your county property appraiser at . . . (phone
389 number) . . . or . . . (location) . . . .
390 If the property appraiser' s office is unable to resolve the
391 matter as to market value, classification, or an exemption, you
392 may file a petition for adjustment with the Value Adjustment
393 Board. Petition forms are available from the county property
394 appraiser and must be filed ON OR BEFORE . . . (date) . . . .
395 (8) The reverse side of the first page of the form shall
396 read:
397
398 EXPLANATION
399
400 *COLUMN 1—"YOUR PROPERTY TAXES LAST YEAR"
401 This column shows the taxes that applied last year to your
402 property. These amounts were based on budgets adopted last year
403 and your property' s previous taxable value .
404 *COLUMN 2-11YOUR TAXES IF NO BUDGET CHANGE IS ADOPTED"
405 This column shows what your taxes will be this year IF EACH
406 TAXING AUTHORITY DOES NOT CHANGE ITS PROPERTY TAX LEVY. These
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407 amounts are based on last year' s budgets and your current
408 assessment.
409 *COLUMN 3—"YOUR TAXES IF PROPOSED BUDGET CHANGE IS ADOPTED"
410 This column shows what your taxes will be this year under the
411 BUDGET ACTUALLY PROPOSED by each local taxing authority. The
412 proposal is NOT final and may be amended at the public hearings
413 shown on the front side of this notice . The difference between
414 columns 2 and 3 is the tax change proposed by each local taxing
415 authority and is NOT the result of higher assessments .
416
417 *Note : Amounts shown on this form do NOT reflect early payment
418 discounts you may have received or may be eligible to receive .
419 (Discounts are a maximum of 4 percent of the amounts shown on
420 this form. )
421 (9) The bottom portion of the notice shall further read in
422 bold, conspicuous print :
423
424 "Your final tax bill may contain non-ad valorem
425 assessments which may not be reflected on this notice
426 such as assessments for roads, fire, garbage,
427 lighting, drainage, water, sewer, or other
428 governmental services and facilities which may be
429 levied by your county, city, or any special district. "
430
431 (10) Pursuant to s . 200 . 065 (2) (b) 2 . , (2) (d) 2 . , and (14) (c) ,
432 and in addition to the notice prescribed by subsections (1) - (9) ,
433 if a joint resolution proposing an amendment or a revision to
434 ss . 4, 6, and 9, Art . VII of the State Constitution is to be
435 submitted to the electors at the November 2026 general election,
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436 the Department of Revenue shall establish the uniform notice of
437 proposed constitutional amendment or revision as specified in
438 this subsection which the property appraiser shall prepare and
439 deliver by first-class mail to each taxpayer to be listed on the
440 current year' s assessment roll . The notice must contain the
441 elements and use the format provided in the following form and
442 must be provided by the property appraiser as a separate
443 physical document . The property appraiser may not revise, edit,
444 or modify the notice .
445 (a) The notice must read:
446
447 NOTICE OF PROPOSED CONSTITUTIONAL AMENDMENT
448 RELATED TO PROPERTY TAXES
449
450 The Florida Legislature has proposed an amendment to the
451 Florida Constitution to be submitted to the electors of this
452 state for approval or rejection at the next general election on
453 November 3, 2026 .
454
455 The following title and summary will be placed on the
456 ballot:
457
458 (Insert ballot title and summary as it will appear on the
459 ballot)
460
461 If approved by the voters, the amendment will take effect
462 on (insert effective date of proposed amendment) and will first
463 apply to the (insert tax year) tax year .
464
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465 The State of Florida has created a website to allow
466 taxpayers to calculate the estimated ad valorem tax savings that
467 the proposed amendment may have had on each homestead property
468 as if it had been in effect for the 2025 tax year. To view the
469 website, visit the following website address : (insert website
470 address to website created pursuant to this act) or scan the QR
471 code on this notice .
472
473 This notice is not advocating for the passage or defeat of
474 the proposed constitutional amendment. This notice has been
475 mailed to all property taxpayers in this state pursuant to
476 sections 200 . 065 and 200 . 069, Florida Statutes .
477
478 (b) The notice prescribed in this subsection:
479 1 . Must be printed on standard letter size paper of 8 . 5
480 inches in width and 11 inches in length, with a font size of at
481 least 12 points for all text required by this subsection;
482 2 . Must include a quick response code that links to the
483 website created pursuant to this act;
484 3 . Must be in the official language of the state, and, in
485 counties subject to multi-language ballot requirements, include
486 a translation to the required language on the back side of the
487 notice;
488 4 . May include a graphic image not to exceed 3 inches in
489 width and 1 . 5 inches in length; and
490 5 . May not include any information not expressly authorized
491 by this section.
492
493 (11) (a) (10) ( T If requested by the local governing board
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494 levying non-ad valorem assessments and agreed to by the property
495 appraiser, the notice specified in this section may contain a
496 notice of proposed or adopted non-ad valorem assessments . If so
497 agreed, the notice shall be titled:
498
499 NOTICE OF PROPOSED PROPERTY TAXES
500 AND PROPOSED OR ADOPTED
501 NON-AD VALOREM ASSESSMENTS
502 DO NOT PAY—THIS IS NOT A BILL
503
504 There must be a clear partition between the notice of proposed
505 property taxes and the notice of proposed or adopted non-ad
506 valorem assessments . The partition must be a bold, horizontal
507 line approximately 1/8-inch thick. By rule, the department shall
508 provide a format for the form of the notice of proposed or
509 adopted non-ad valorem assessments which meets the following
510 minimum requirements :
511 1 . There must be subheading for columns listing the levying
512 local governing board, with corresponding assessment rates
513 expressed in dollars and cents per unit of assessment, and the
514 associated assessment amount.
515 2 . The purpose of each assessment must also be listed in
516 the column listing the levying local governing board if the
517 purpose is not clearly indicated by the name of the board.
518 3 . Each non-ad valorem assessment for each levying local
519 governing board must be listed separately.
520 4 . If a county has too many municipal service benefit units
521 or assessments to be listed separately, it shall combine them by
522 function.
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523 5 . A brief statement outlining the responsibility of the
524 tax collector and each levying local governing board as to any
525 non-ad valorem assessment must be provided on the form,
526 accompanied by directions as to which office to contact for
527 particular questions or problems .
528 (b) If the notice includes all adopted non-ad valorem
529 assessments, the provisions contained in subsection (9) shall
530 not be placed on the notice .
531 Section 4 . Section 200 . 068, Florida Statutes, is amended to
532 read:
533 200 . 068 Certification of compliance with this chapter.—Not
534 later than 30 days following adoption of an ordinance or
535 resolution establishing a property tax levy, each taxing
536 authority shall certify compliance with the provisions of this
537 chapter to the Department of Revenue . In addition to a statement
538 of compliance, such certification shall include a copy of the
539 ordinance or resolution so adopted; a copy of the certification
540 of value showing rolled-back millage and proposed millage rates,
541 as provided to the property appraiser pursuant to s . 200 . 065 (1)
542 and (2) (b) ; maximum millage rates authorized ea eid at- pursuant
543 to s . 200 . 065 (5) ,
544 ; and a certified copy
545 of the advertisement, as published pursuant to s . 200 . 065 (3) . In
546 certifying compliance, the governing body of the county shall
547 also include a certified copy of the notice required under s .
548 194 . 037 . However, if the value adjustment board completes its
549 hearings after the deadline for certification under this
550 section, the county shall submit such copy to the department not
551 later than 30 days following completion of such hearings .
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552 Section 5 . For the purpose of incorporating the amendment
553 made by this act to section 200 . 065, Florida Statutes, in a
554 reference thereto, subsection (2) of section 218 . 12, Florida
555 Statutes, is reenacted to read:
556 218 . 12 Appropriations to offset reductions in ad valorem
557 tax revenue in fiscally constrained counties .-
558 (2) On or before November 15 of each year, each fiscally
559 constrained county shall apply to the Department of Revenue to
560 participate in the distribution of the appropriation and provide
561 documentation supporting the county' s estimated reduction in ad
562 valorem tax revenue in the form and manner prescribed by the
563 Department of Revenue . The documentation must include an
564 estimate of the reduction in taxable value directly attributable
565 to revisions of Art . VII of the State Constitution for all
566 county taxing jurisdictions within the county and shall be
567 prepared by the property appraiser in each fiscally constrained
568 county. The documentation must also include the county millage
569 rates applicable in all such jurisdictions for both the current
570 year and the prior year; rolled-back rates, determined as
571 provided in s . 200 . 065, for each county taxing jurisdiction; and
572 maximum millage rates that could have been levied by majority
573 vote pursuant to s . 200 . 065 (5) . For purposes of this section,
574 each fiscally constrained county' s reduction in ad valorem tax
575 revenue shall be calculated as 95 percent of the estimated
576 reduction in taxable value times the lesser of the 2007
577 applicable millage rate or the applicable millage rate for each
578 county taxing jurisdiction in the current year. If a fiscally
579 constrained county fails to apply for the distribution, its
580 share shall revert to the fund from which the appropriation was
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581 made .
582 Section 6 . For the purpose of incorporating the amendment
583 made by this act to section 200 . 065, Florida Statutes, in a
584 reference thereto, subsection (2) of section 218 . 125, Florida
585 Statutes, is reenacted to read:
586 218 . 125 Offset for tax loss associated with certain
587 constitutional amendments affecting fiscally constrained
588 counties .-
589 (2) On or before November 15 of each year, each fiscally
590 constrained county shall apply to the Department of Revenue to
591 participate in the distribution of the appropriation and provide
592 documentation supporting the county' s estimated reduction in ad
593 valorem tax revenue in the form and manner prescribed by the
594 Department of Revenue . The documentation must include an
595 estimate of the reduction in taxable value directly attributable
596 to revisions of Art . VII of the State Constitution for all
597 county taxing jurisdictions within the county and shall be
598 prepared by the property appraiser in each fiscally constrained
599 county. The documentation must also include the county millage
600 rates applicable in all such jurisdictions for the current year
601 and the prior year, rolled-back rates determined as provided in
602 s . 200 . 065 for each county taxing jurisdiction, and maximum
603 millage rates that could have been levied by majority vote
604 pursuant to s . 200 . 065 (5) . For purposes of this section, each
605 fiscally constrained county' s reduction in ad valorem tax
606 revenue shall be calculated as 95 percent of the estimated
607 reduction in taxable value multiplied by the lesser of the 2010
608 applicable millage rate or the applicable millage rate for each
609 county taxing jurisdiction in the current year. If a fiscally
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610 constrained county fails to apply for the distribution, its
611 share shall revert to the fund from which the appropriation was
612 made .
613 Section 7 . For the purpose of incorporating the amendment
614 made by this act to section 200 . 065, Florida Statutes, in a
615 reference thereto, subsection (2) of section 218 . 136, Florida
616 Statutes, is reenacted to read:
617 218 . 136 Offset for ad valorem revenue loss affecting
618 fiscally constrained counties .-
619 (2) On or before November 15 of each year, each fiscally
620 constrained county shall apply to the Department of Revenue to
621 participate in the distribution of the appropriation and provide
622 documentation supporting the county' s estimated reduction in ad
623 valorem tax revenue in the form and manner prescribed by the
624 Department of Revenue . The documentation must include an
625 estimate of the reduction in taxable value directly attributable
626 to revisions of s . 6 (a) , Art . VII of the State Constitution
627 approved in the November 2024 general election for all county
628 taxing jurisdictions within the county and shall be prepared by
629 the property appraiser in each fiscally constrained county. The
630 documentation must also include the county millage rates
631 applicable in all such jurisdictions for the current year and
632 the prior year, rolled-back rates determined as provided in s .
633 200 . 065 for each county taxing jurisdiction, and maximum millage
634 rates that could have been levied by majority vote pursuant to
635 s . 200 . 065 (5) . For purposes of this section, each fiscally
636 constrained county' s reduction in ad valorem tax revenue shall
637 be calculated as 95 percent of the estimated reduction in
638 taxable value multiplied by the lesser of the 2024 applicable
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639 millage rate or the applicable millage rate for each county
640 taxing jurisdiction in the current year . If a fiscally
641 constrained county fails to apply for the distribution, its
642 share shall revert to the fund from which the appropriation was
643 made .
644 Section 8 . The Division of Law Revision is directed to
645 replace the phrase `this act" wherever it occurs in s . 200 . 069,
646 Florida Statutes, as amended by this act, with the assigned
647 chapter number of this act.
648 Section 9 . The amendments to ss . 200 . 065 (2) and (14) and
649 200 . 069, Florida Statutes, made by this act expire December 31,
650 2026, and the text of those sections shall revert to that in
651 existence on the day before the date on which this act became a
652 law, except that any amendments to such text enacted other than
653 by this act shall be preserved and continue to operate to the
654 extent that such amendments are not dependent upon the portions
655 of text which expire pursuant to this section.
656 Section 10 . (1) If a joint resolution proposing an
657 amendment or a revision to ss . 4, 6, and 9, Article VII of the
658 State Constitution is to be submitted to the electors at the
659 November 2026 general election, the Department of Revenue shall,
660 within 10 days after the effective date of this act, provide a
661 publicly accessible website for informing property tax payers of
662 the estimated ad valorem tax savings that could result from the
663 proposed constitutional amendment or revision on properties
664 eligible for an exemption pursuant to s . 6 (a) , Article VII of
665 the State Constitution, as if the proposed amendment had been in
666 effect for the 2025 tax year. The website must be in the
667 official language of the state; however, the website must be
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668 capable of translation to other languages and must be compliant
669 with federal regulations promulgated under Title II of the
670 Americans with Disabilities Act. The website must provide :
671 (a) The ballot title and summary as they will appear on the
672 ballot, and the full text of the amendment or revision to ss . 4,
673 6, and 9, Article VII of the State Constitution.
674 (b) An interactive tool that, for an individual property
675 eligible for an exemption pursuant to s . 6 (a) , Article VII of
676 the State Constitution:
677 1 . Specifies the ad valorem taxes that were due for the
678 2025 tax year .
679 2 . Calculates an estimate of the ad valorem taxes that
680 would be due for the 2025 tax year as if the proposed
681 constitutional amendment were in effect for that tax year.
682 (c) Notice that an owner of a parcel who is exempt from
683 public disclosure under s . 119 . 07 (1) , Florida Statutes, and s .
684 24 (a) , Article I of the State Constitution may contact the
685 Department of Revenue to obtain an estimate not available on the
686 website .
687 (d) The following statement in bold font with a font size
688 greater than or equal to 16 pixels on a standard screen:
689
690 This website is not advocating for the passage or defeat of
691 a proposed constitutional amendment. This website was created by
692 the State of Florida pursuant to (insert the assigned chapter
693 number of this act) .
694 The estimated impact produced by the calculator may not
695 include all non-ad valorem assessments .
696
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697 (2) This section may not be construed to allow the
698 unauthorized disclosure of the location or the owners of parcels
699 which are exempt from disclosure under s . 119 . 07 (1) , Florida
700 Statutes, and s . 24 (a) , Article I of the State Constitution.
701 (3) The website provided under this section constitutes
702 posting factual information on a government website as
703 authorized under ss . 106 . 113 and 106 . 151, Florida Statutes .
704 (4) This section expires January 1, 2029 .
705 Section 11 . Notwithstanding s . 101 . 161 (3) (a) , Florida
706 Statutes, a ballot summary may exceed 75 words for a joint
707 resolution proposing an amendment or a revision to ss . 4, 6, and
708 9, Article VII of the State Constitution which is to be
709 submitted to the electors at the general election to be held on
710 November 3, 2026 .
711 Section 12 . If any law amended by this act was also amended
712 by a law enacted during the 2026 Regular Session or 2026 Special
713 Session E of the Legislature, such laws shall be construed as if
714 they had been enacted during the same session of the Legislature
715 and full effect shall be given to each if possible .
716 Section 13 . For the 2026-2027 fiscal year, the nonrecurring
717 sum of $5 . 5 million from the General Revenue Fund is
718 appropriated to the Department of Revenue to reimburse each
719 county for the expense associated with printing and mailing the
720 additional insert required by s . 200 . 069 (10) , Florida Statutes,
721 as amended by this act . The balance of any unexpended funds
722 shall revert on December 31, 2026 .
723 Section 14 . This act shall take effect upon becoming a law.
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1
2 An act relating to local government finances;
3 providing a short title; amending s . 129 . 03, F. S . ;
4 revising the timeframe during which tentative budgets,
5 and the length of time for which final budgets, must
6 be posted on county websites; requiring the county to
7 hold a budget workshop for a specified purpose by a
8 certain date; requiring the county to post a certain
9 budget reduction exercise or link on its website;
10 requiring that tentative, adopted tentative, and final
11 budgets be posted on a county' s website; specifying
12 requirements for such posted budgets; deleting
13 obsolete language; requiring counties to prepare
14 certain quarterly compensation summaries; requiring
15 that such summaries be posted on a county website in a
16 certain format; requiring counties to publish budget
17 development calendars; specifying requirements for
18 such calendars; providing that such publication may
19 not serve as a basis for certain actions; amending s .
20 129 . 06, F. S . ; revising the length of time for which a
21 public hearing for an amendment to a county budget
22 must be advertised; requiring that proposed amendments
23 be posted on the county' s website on a certain date;
24 revising the length of time for which adopted
25 amendments must remain on such website; amending s .
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26 163 . 3164, F. S . ; defining the terms "impact fee" and
27 "plan-based methodology" ; amending s . 163 . 3180, F. S . ;
28 authorizing a local government to adopt an alternative
29 transportation system that is mobility-plan and fee-
30 based or that is not mobility-plan and fee-based,
31 including impact fees, under certain circumstances;
32 providing construction; prohibiting certain interlocal
33 agreements from extending beyond a specified date;
34 deleting an exception to an applicability provision
35 relating to concurrency; amending s . 163 . 31801, F. S . ;
36 defining the term "extraordinary circumstances" ;
37 specifying requirements applicable to local
38 governments and special districts for impact fees
39 adopted or increased after a specified date; requiring
40 that a demonstrated-need study use a plan-based
41 methodology for a certain purpose; requiring that
42 certain capacity standards be specified in a certain
43 impact fee study; requiring that a demonstrated-need
44 study be accompanied by a certain declaration;
45 requiring local governments, school districts, and
46 special districts to use localized data for a certain
47 purpose; prohibiting local governments, school
48 districts, and special districts from using certain
49 data for a specified purpose; prohibiting local
50 governments, school districts, and special districts
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51 from including certain deductions in certain impact
52 fee increases and from increasing impact fee rates
53 beyond certain phase-in limitations by more than a
54 specified percentage within a certain timeframe;
55 providing procedures relating to impact fee payor
56 refunds and credits of impact fee overpayments;
57 providing legislative intent; prohibiting the use of
58 certain provisions as an admission against interest;
59 amending s . 166 . 241, F. S . ; revising the timeframe
60 during which tentative budgets, and the length of time
61 for which final budgets, must be posted on municipal
62 or county websites, as applicable; requiring the
63 municipality to hold a budget workshop for a specified
64 purpose by a certain date; requiring the municipality
65 to post a certain budget reduction exercise or link on
66 its website or the county' s website, as applicable;
67 requiring that tentative, adopted tentative, and final
68 budgets be posted on a municipality' s website or the
69 county' s website, as applicable; specifying
70 requirements for such posted budgets; deleting
71 obsolete language; requiring that proposed amendments
72 be posted on a certain website on a certain date;
73 revising the length of time for which adopted
74 amendments must remain on such website; requiring
75 municipalities to prepare certain quarterly
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76 compensation summaries; requiring that such summaries
77 be posted in a specified manner; requiring
78 municipalities to publish budget development calendars
79 in a specified manner; specifying requirements for
80 such calendars; providing that such publication may
81 not serve as a basis for certain actions; amending s .
82 212 . 055, F. S . ; conforming a cross-reference; declaring
83 that the act fulfills an important state interest;
84 providing an effective date .
85
86 Be It Enacted by the Legislature of the State of Florida:
87
88 Section 1 . This act may be cited as the "Local Government
89 Financial Transparency and Accountability Act . "
90 Section 2 . Present paragraph (d) of subsection (3) of
91 section 129 . 03, Florida Statutes, is redesignated as paragraph
92 (f) of that subsection, a new paragraph (d) and paragraphs (e) ,
93 (g) , and (h) are added to subsection (3) of that section, and
94 paragraph (c) and present paragraph (d) of subsection (3) of
95 that section are amended, to read:
96 129 . 03 Preparation and adoption of budget .-
97 (3) The county budget officer, after tentatively
98 ascertaining the proposed fiscal policies of the board for the
99 next fiscal year, shall prepare and present to the board a
100 tentative budget for the next fiscal year for each of the funds
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101 provided in this chapter, including all estimated receipts,
102 taxes to be levied, and balances expected to be brought forward
103 and all estimated expenditures, reserves, and balances to be
104 carried over at the end of the year.
105 (c) The board shall hold public hearings to adopt
106 tentative and final budgets pursuant to s . 200 . 065 . The hearings
107 shall be primarily for the purpose of hearing requests and
108 complaints from the public regarding the budgets and the
109 proposed tax levies and for explaining the budget and any
110 proposed or adopted amendments . The tentative budget must be
111 posted on the county' s official website at least 5 -L� days before
112 the public hearing to consider such budget and must remain on
113 the website for at least 45 days . The final budget must be
114 posted on the website within 30 days after adoption and must
115 remain on the website for at least 5 -L� years . The tentative
116 budgets, adopted tentative budgets, and final budgets shall be
117 filed in the office of the county auditor as a public record.
118 Sufficient reference in words and figures to identify the
119 particular transactions must be made in the minutes of the board
120 to record its actions with reference to the budgets .
121 (d) The county shall hold a budget workshop at which the
122 board shall perform a budget reduction exercise, identifying
123 strategies to potentially reduce the ensuing fiscal year budget
124 by 10 percent in comparison to the current year budget without
125 compromising essential public services, such as law enforcement
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126 or fire services, or legal obligations . The county shall post
127 such exercise on the county' s official website in a portable
128 document format or a similar electronically accessible form that
129 can be downloaded and is independent of the original software
130 and hardware used to create the document, or a link to a
131 recording of the budget workshop. The budget reduction exercise
132 must occur at least 14 days before final budget adoption.
133 (e) Each tentative budget, adopted tentative budget, and
134 final budget must be posted on the county' s official website .
135 The budget must be posted in a portable document format or a
136 similar electronically accessible form that can be downloaded
137 and may be independent of the original software and hardware
138 used to create the document . At a minimum, the posted budgets
139 must include all of the following information for the proposed
140 fiscal year, the current fiscal year, and the preceding 4 fiscal
141 years :
142 1 . Budget overview and summary, including a narrative
143 analysis that also utilizes graphical illustrations to highlight
144 major points of emphasis and trends .
145 2 . An overall countywide summary of revenue and
146 expenditures .
147 3 . A summary of revenue and expenditures by fund.
148 4 . A summary of expenses by department and division.
149 5 . A summary of expenses by program or function.
150 6 . A summary of expenses related to debt obligations .
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151 7 . A summary of expenses related to capital projects .
152 8 . An organizational chart or staffing summary.
153 9 . A summary and analysis of county reserves and fund
154 balances .
155 (f)-(-d} By each October 15, the county budget officer shall
156 electronically submit the following information regarding the
157 final budget and the county' s economic status to the Office of
158 Economic and Demographic Research in the format specified by the
159 office :
160 1 . Government spending per resident, including, at a
161 minimum, the spending per resident for the previous 5 fiscal
162 years .
163 2 . Government debt per resident, including, at a minimum,
164 the debt per resident for the previous 5 fiscal years .
165 3 . Median income within the county.
166 4 . The average county employee salary.
167 5 . Percent of budget spent on salaries and benefits for
168 county employees .
169 6 . Number of special taxing districts, wholly or
170 partially, within the county.
171 7 . Annual county expenditures providing for the financing,
172 acquisition, construction, reconstruction, or rehabilitation of
173 housing that is affordable, as that term is defined in s .
174 420 . 0004 . The reported expenditures must indicate the source of
175 such funds as "federal, " "state, " "local, " or "other, " as
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176 applicable . Tl-,e infeiFFftatien 3FeEfai3Feel lay this Fftias+
177 lee e-laelee in the salaFftissien eliae lay Getar 5, 2929 nel ea el-,
178 annaal sue-iehe 3Fea€te3F.
179 (g) Each county shall prepare a quarterly summary of
180 compensation for all employees funded with appropriations from
181 the county. The summary must include job titles, names, and
182 salaries for each employee . The summary must be posted on the
183 county' s official website in a portable document format or a
184 similar electronically accessible form that can be downloaded
185 and may be independent of the original software and hardware
186 used to create the document .
187 (h) l . Each county shall publish a budget development
188 calendar for the ensuing fiscal year. The calendar must list, to
189 the extent practicable, all of the following budget-related
190 events :
191 a. The expected timeframe for county agencies to submit
192 their proposed budget requests, including the name of the county
193 agency or county budget officer to whom such requests must be
194 submitted.
195 b. The expected timeframe for constitutional county
196 officers listed in s . l (d) , Art . VIII of the State Constitution
197 to submit their tentative budgets to the board of county
198 commissioners under subsection (2) .
199 C. The expected timeframe in which the county property
200 appraiser is expected to submit to the county budget officer his
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201 or her estimate of total valuations against which taxes may be
202 levied as described in subsection (1) .
203 d. An expected timeframe for holding any budget workshops
204 at which the board of county commissioners may discuss the
205 ensuing county budget, county agency funding requests, or the
206 budgets of constitutional county officers .
207 e . The expected timeframe in which the budget public
208 hearings required under s . 200 . 065 may be held.
209 f. The expected timeframe by which the county will hold a
210 budget workshop at which the board of county commissioners will
211 perform the budget reduction exercise required by paragraph (d) .
212 2 . The budget development calendar must be published on
213 the county' s website on or before January 30 of each calendar
214 year. However, the publication of the budget development
215 calendar may not serve as a basis for bringing any civil or
216 equitable action challenging the adoption of a county' s
217 tentative or final budgets pursuant to s . 129 . 01 or s . 200 . 065 .
218 Section 3 . Paragraph (f) of subsection (2) of section
219 129 . 06, Florida Statutes, is amended to read:
220 129 . 06 Execution and amendment of budget .-
221 (2) The board at any time within a fiscal year may amend a
222 budget for that year, and may within the first 60 days of a
223 fiscal year amend the budget for the prior fiscal year, as
224 follows :
225 (f) Unless otherwise prohibited by law, if an amendment to
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226 a budget is required for a purpose not specifically authorized
227 in paragraphs (a) - (e) , the amendment may be authorized by
228 resolution or ordinance of the board of county commissioners
229 adopted following a public hearing.
230 1 . The public hearing must be advertised at least 2 e _1�,
231 1."+ net n on 5 days,— before the date of the hearing. The
232 advertisement must appear in a newspaper of paid general
233 circulation and must identify the name of the taxing authority,
234 the date, place, and time of the hearing, and the purpose of the
235 hearing. The advertisement must also identify each budgetary
236 fund to be amended, the source of the funds, the use of the
237 funds, and the total amount of each fund' s appropriations .
238 2 . The proposed amendment must be posted on the county' s
239 official website 5 days before the adoption of the amendment . If
240 the board amends the budget pursuant to this paragraph, the
241 adopted amendment ffiidst lee- jeesteE4 en }'-,e ntt°' s effmiei l
242 website witl-iin z5 4at�s am�teia a4ejetie must remain on the
243 website for at least 5 -L� years .
244 Section 4 . Present subsections (22) through (38) and (39)
245 through (54) of section 163 . 3164, Florida Statutes, are
246 redesignated as subsections (23) through (39) and (41) through
247 (56) , respectively, and new subsections (22) and (40) are added
248 to that section, to read:
249 163 . 3164 Community Planning Act; definitions .—As used in
250 this act :
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251 (22) "Impact fee" means a one-time charge imposed by a
252 local government on new development to fund the capital costs of
253 public infrastructure needed to serve that development .
254 (40) "Plan-based methodology" means a study methodology
255 that uses the most recent and localized data to project growth
256 within a jurisdiction over a 10-year period, anticipate capacity
257 impacts on relevant systems which will be created by the
258 projected growth, and establish a list of capital projects to be
259 constructed or purchased in a defined time period to mitigate
260 the anticipated capacity impacts as part of a new or updated
261 impact fee study. The capital projects identified in a county or
262 municipal impact fee study and any necessary interlocal
263 agreement must comport with the requirements of s .
264 163 . 3177 (6) (h) .
265 Section 5 . Paragraphs (i) and (j ) of subsection (5) of
266 section 163 . 3180, Florida Statutes, are amended to read:
267 163 . 3180 Concurrency.-
268 (5)
269 (i) If a local government elects to repeal transportation
270 concurrency, the local government may adopt an alternative
271 transportation system that is mobility-plan and fee-based or an
272 alternative transportation system that is not mobility-plan and
273 fee-based, including impact fees . The local government may not
274 use an alternative transportation system to deny, time, or phase
275 an application for site plan approval, plat approval, final
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276 subdivision approval, building permits, or the functional
277 equivalent of such approvals provided that the developer agrees
278 to pay for the development ' s identified transportation impacts
279 via the funding mechanism implemented by the local government .
280 The revenue from the funding mechanism used in the alternative
281 transportation system must be used to implement the needs of the
282 local government ' s plan which serves as the basis for the fee
283 imposed. An alternative transportation system must comply with
284 s . 163 . 31801 governing impact fees . An alternative
285 transportation system may not impose upon new development any
286 responsibility for funding an existing transportation deficiency
287 as defined in paragraph (h) . This section does not require a
288 local government to adopt a mobility fee in lieu of an impact
289 fee for transportation.
290 (j ) l . If a county and municipality charge the developer of
291 a new development or redevelopment a fee for transportation
292 capacity impacts, the county and municipality must create and
293 execute an interlocal agreement to coordinate the mitigation of
294 their respective transportation capacity impacts .
295 2 . The interlocal agreement must, at a minimum:
296 a. Ensure that any new development or redevelopment is not
297 charged twice for the same transportation capacity impacts .
298 b. Establish a plan-based methodology for determining the
299 legally permissible fee to be charged to a new development or
300 redevelopment .
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301 C. Require the county or municipality issuing the building
302 permit to collect the fee, unless agreed to otherwise .
303 d. Provide a method for the proportionate distribution of
304 the revenue collected by the county or municipality to address
305 the transportation capacity impacts of a new development or
306 redevelopment, or provide a method of assigning responsibility
307 for the mitigation of the transportation capacity impacts
308 belonging to the county and the municipality.
309 3 . By October 1, 2025, if an interlocal agreement is not
310 executed pursuant to this paragraph:
311 a. The fee charged to a new development or redevelopment
312 shall be based on the transportation capacity impacts
313 apportioned to the county and municipality as identified in the
314 developer ' s traffic impact study or the mobility plan adopted by
315 the county or municipality.
316 b. The developer shall receive a 10 percent reduction in
317 the total fee calculated pursuant to sub-subparagraph a.
318 C. The county or municipality issuing the building permit
319 must collect the fee charged pursuant to sub-subparagraphs a.
320 and b. and distribute the proceeds of such fee to the county and
321 municipality within 60 days after the developer ' s payment .
322 4 . This paragraph does not apply to:
323 a. A county as defined in s . 125 . 011 (1) .
324 b. A county or municipality that has entered into, or
325 otherwise updated, an existing interlocal agreement, as of
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326 October 1, 2024, to coordinate the mitigation of transportation
327 impacts . However, if such existing interlocal agreement is
328 terminated, the affected county and municipality that have
329 entered into the agreement are sl�c subject to the
330 requirements of this paragraph. An interlocal agreement entered
331 into before October 1, 2024, may not extend beyond October 1,
332 2031 an less tl-., eeianty anel Fftianieipalityua ,tea y agi=ee t. 7,t r
333 tl-,e eiEistinEj inteialeeal -aEreeffiert lee€eiae tl-,e—eiEjeiiaatien efz tl-le
334 nV -----"'t .
335 Section 6 . Present paragraphs (a) and (b) of subsection
336 (3) of section 163 . 31801, Florida Statutes, are redesignated as
337 paragraphs (b) and (c) , respectively, a new paragraph (a) is
338 added to that subsection, subsection (15) is added to that
339 section, and subsection (4) and paragraph (g) of subsection (6)
340 of that section are amended, to read:
341 163 . 31801 Impact fees; short title; intent; minimum
342 requirements; audits; challenges .-
343 (3) For purposes of this section, the term:
344 (a) "Extraordinary circumstances" means measurable effects
345 of development which will require mitigation by the affected
346 local government, school district, or special district and which
347 exceed the total of the current adopted impact fee amount and
348 any increase as provided in paragraphs (6) (c) , (d) , and (e) in
349 less than 4 years .
350 (4) For impact fees adopted or increased after July 1,
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351 2026, at a minimum, each local government that adopts and
352 collects an impact fee by ordinance and each special district
353 that adopts, collects, and administers an impact fee by
354 resolution must :
355 (a) Ensure that the calculation of the impact fee is based
356 on a demonstrated-need study that is plan-based and uses 'aS±nEj
357 the most recent and localized data available within 4 years of
358 the current impact fee update . The new study must be adopted by
359 the local government within 12 months of the initiation of the
360 new impact fee study if the local government increases the
361 impact fee .
362 (b) Provide for accounting and reporting of impact fee
363 collections and expenditures and account for the revenues and
364 expenditures of such impact fee in a separate accounting fund.
365 (c) Limit administrative charges for the collection of
366 impact fees to actual costs .
367 (d) Provide notice at least 90 days before the effective
368 date of an ordinance or resolution imposing a new or increased
369 impact fee . A local government is not required to wait 90 days
370 to decrease, suspend, or eliminate an impact fee . Unless the
371 result is to reduce the total mitigation costs or impact fees
372 imposed on an applicant, new or increased impact fees may not
373 apply to current or pending permit applications submitted before
374 the effective date of a new or increased impact fee .
375 (e) Ensure that collection of the impact fee may not be
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376 required to occur earlier than the date of issuance of the
377 building permit for the property that is subject to the fee .
378 (f) Ensure that the impact fee is proportional and
379 reasonably connected to, or has a rational nexus with, the need
380 for additional capital facilities and the increased impact
381 generated by the new residential or commercial construction.
382 (g) Ensure that the impact fee is proportional and
383 reasonably connected to, or has a rational nexus with, the
384 expenditures of the funds collected and the benefits accruing to
385 the new residential or nonresidential construction.
386 (h) Specifically earmark funds collected under the impact
387 fee for use in acquiring, constructing, or improving capital
388 facilities to benefit new users .
389 (i) Ensure that revenues generated by the impact fee are
390 not used, in whole or in part, to pay existing debt or for
391 previously approved projects unless the expenditure is
392 reasonably connected to, or has a rational nexus with, the
393 increased impact generated by the new residential or
394 nonresidential construction.
395 (6) A local government, school district, or special
396 district may increase an impact fee only as provided in this
397 subsection.
398 (g) l . A local government, school district, or special
399 district may increase an impact fee rate beyond the phase-in
400 limitations established under paragraph (b) , paragraph (c) ,
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401 paragraph (d) , or paragraph (e) by establishing the need for
402 such increase in full compliance with the requirements of
403 subsection (4) , provided the following criteria are met :
404 a. A demonstrated-need study using a plan-based
405 methodology which justifies j stifyini�F any increase in excess of
406 those authorized in paragraph (b) , paragraph (c) , paragraph (d) ,
407 or paragraph (e) has been completed within the 12 months before
408 the adoption of the impact fee increase and expressly
409 demonstrates the extraordinary circumstances necessitating the
410 need to exceed the phase-in limitations . The capacity standards
411 used to support the existence of such extraordinary
412 circumstances must be specified in the impact fee study adopted
413 under paragraph (4) (a) . The demonstrated-need study must be
414 accompanied by a declaration stating how and the timeframe
415 during which the proposed impact fee increase will be used to
416 construct or purchase the improvements necessary to increase
417 capacity. The local government, school district, or special
418 district must use localized data reflecting differences in costs
419 and modality of projects between urban, emerging urban, and
420 rural areas, as applicable within the study area, to project the
421 anticipated growth or capacity impacts that underlie the
422 extraordinary circumstances necessitating the impact fee
423 increase .
424 b. The local government jurisdiction has held at least two
425 publicly noticed workshops dedicated to the extraordinary
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426 circumstances necessitating the need to exceed the phase-in
427 limitations set forth in paragraph (b) , paragraph (c) , paragraph
428 (d) , or paragraph (e) .
429 C. The impact fee increase ordinance is approved by a
430 unanimous vote of the governing body.
431 2 . An impact fee increase approved under this paragraph
432 must be implemented in at least two but not more than four equal
433 annual increments beginning with the date on which the impact
434 fee increase ordinance is adopted.
435 3 . A local government, school district, or special
436 district may not :
437 a. Increase an impact fee rate beyond the phase-in
438 limitations under this paragraph if the local government, school
439 district, or special district has not increased the impact fee
440 within the past 5 years . Any year in which the local government,
441 school district, or special district is prohibited from
442 increasing an impact fee because the jurisdiction is in a
443 hurricane disaster area is not included in the 5-year period.
444 b. Use data that is more than 4 years old to demonstrate
445 extraordinary circumstances .
446 C. Include in the impact fee increase any deduction
447 authorized by a previous or existing impact fee .
448 d. Increase an impact fee rate beyond the phase-in
449 limitations under this paragraph by more than 100 percent
450 divided equally over a 4-year period.
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451 (15) When an impact fee payor submits a written request to
452 the chief administrative officer of a local government, school
453 district, or special district for a refund or credit from
454 alleged overpayment of an impact fee, the local government,
455 school district, or special district that levied the impact fee
456 shall provide a written approval or denial to the payor within
457 30 days after receiving the written request . If the local
458 government, school district, or special district approves the
459 payor ' s request, the impact fee payor may, at the payor ' s
460 discretion, elect to receive either a refund or a credit . The
461 impact fee payor has 30 days after receipt of the written
462 response from the local government, school district, or special
463 district to provide written notice to the chief administrator of
464 the local government, school district, or special district of
465 the payor ' s election. It is the intent of the Legislature that
466 the impact fee payor elect a credit if the payor has the
467 reasonable opportunity to use the credit, in accordance with
468 law. A full refund or credit of the impact fee must be provided
469 to the payor within 30 days after the chief administrator
470 receives the payor ' s written election. A request or response
471 provided in accordance with this subsection may not be used as
472 an admission against interest of either party in any subsequent
473 action challenging the impact fee .
474 Section 7 . Present subsections (4) through (9) of section
475 166 . 241, Florida Statutes, are redesignated as subsections (5)
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476 through (10) , respectively, a new subsection (4) and subsections
477 (11) and (12) are added to that section, and subsection (3) and
478 present subsection (7) , paragraph (c) of present subsection (8) ,
479 and present subsection (9) of that section are amended, to read:
480 166 . 241 Fiscal years, budgets, appeal of municipal law
481 enforcement agency budget, and budget amendments .-
482 (3) (a) The tentative budget must be posted on the
483 municipality' s official website at least 5 -L� days before the
484 budget hearing, held pursuant to s . 200 . 065 or other law, to
485 consider such budget and must remain on the website for at least
486 45 days . The final adopted budget must be posted on the
487 municipality' s official website within 30 days after adoption
488 and must remain on the website for at least 5 -L� years . If the
489 municipality does not operate an official website, the
490 municipality must, within a reasonable period of time as
491 established by the county or counties in which the municipality
492 is located, transmit the tentative budget and final budget to
493 the manager or administrator of such county or counties who
494 shall post the budgets on the county' s website .
495 (b) The municipality shall hold a budget workshop at which
496 the governing body of the municipality shall perform a budget
497 reduction exercise, identifying strategies to potentially reduce
498 the ensuing fiscal year budget by 10 percent in comparison to
499 the current year budget without compromising essential public
500 services, such as law enforcement or fire services, or legal
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501 obligations . The municipality shall post such exercise on the
502 municipality' s official website or the county' s official
503 website, as applicable, in a portable document format or a
504 similar electronically accessible form that can be downloaded
505 and is independent of the original software and hardware used to
506 create the document, or a link to a recording of the budget
507 workshop. The budget reduction exercise must occur at least 14
508 days before final budget adoption.
509 (4) Each tentative budget, adopted tentative budget, or
510 final budget must be posted on the municipality' s official
511 website or the county' s official website, as applicable . The
512 budget must be posted in a portable document format or a similar
513 electronically accessible form that can be downloaded and may be
514 independent of the original software and hardware used to create
515 the document . At a minimum, the posted budgets must include all
516 of the following information for the proposed fiscal year, the
517 current fiscal year, and the preceding 4 fiscal years :
518 (a) Budget overview and summary, including a narrative
519 analysis that also utilizes graphical illustrations to highlight
520 major points of emphasis and trends .
521 (b) An overall municipal summary of revenue and
522 expenditures .
523 (c) A summary of revenue and expenditures by fund.
524 (d) A summary of expenses by department and division.
525 (e) A summary of expenses by program or function.
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526 (f) A summary of expenses related to debt obligations .
527 (g) A summary of expenses related to capital projects .
528 (h) An organizational chart or staffing summary.
529 (i) A summary and analysis of municipal reserves and fund
530 balances .
531 (8)-(q} By each October 15, the municipal budget officer
532 shall electronically submit the following information regarding
533 the final budget and the municipality' s economic status to the
534 Office of Economic and Demographic Research in the format
535 specified by the office :
536 (a) Government spending per resident, including, at a
537 minimum, the spending per resident for the previous 5 fiscal
538 years .
539 (b) Government debt per resident, including, at a minimum,
540 the debt per resident for the previous 5 fiscal years .
541 (c) Average municipal employee salary.
542 (d) Median income within the municipality.
543 (e) Number of special taxing districts wholly or partially
544 within the municipality.
545 (f) Percent of budget spent on salaries and benefits for
546 municipal employees .
547 (g) Annual municipal expenditures providing for the
548 financing, acquisition, construction, reconstruction, or
549 rehabilitation of housing that is affordable, as that term is
550 defined in s . 420 . 0004 . The reported expenditures must indicate
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551 the source of such funds as "federal, " "state, " "local, " or
552 "other, " as applicable . ��r€e pie eliaele' in +'-,e
553 leFft Getela i= 5 2929 ne el nniaal�n rye-i� ��° - - - --
554
t-1-,ei=ea€ i=.
555 (9)+@+ The governing body of each municipality at any time
556 within a fiscal year or within 60 days following the end of the
557 fiscal year may amend a budget for that year as follows :
558 (c) If a budget amendment is required for a purpose not
559 specifically authorized in paragraph (a) or paragraph (b) , the
560 budget amendment must be adopted in the same manner as the
561 original budget unless otherwise specified in the municipality' s
562 charter. The proposed amendment must be posted on the
563 municipality' s official website 5 days before the adoption of
564 the amendment . If the municipality does not operate an official
565 website, the municipality must, within a reasonable period of
566 time as established by the county or counties in which the
567 municipality is located, transmit the proposed amendment to the
568 manager or administrator of such county or counties who shall
569 post the proposed amendment on the county' s website 5 days
570 before the adoption of the amendment .
571 (10)+9} If the governing body of a municipality amends the
572 budget pursuant to paragraph (9) (c) (8) (e) , the adopted
573 amendment must lee pestee en +'-,e e�-ieial wela ite ef t-l-,e
574 Fftianie± ality wit-l-,in S elays afztei= aeleptien and Ffti remain on the
575 municipality' s website or the county' s website, as applicable,
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576 for at least 5 -2- years . 3f +��ianieipality elees net epeiFate
577 effdmeial wela i+e the Fftiandmedmpaldmty Fftiast, wi+�a 3Feas=naleAme
578 pe34ee e f tiFfte as stalal shee lay theeeianty ea. eeiantdmes 4mn r.,ti,; eti,
579 ,� e Fftianrre_ i _1 is l-eeateel, tr-aftit the aeleptee--ate-r
580 the Fftanage3F e 3F a elFri n i s 3Fate3F ef siaeh, eeianty e3F cis e s i ie
581 shall pest +�aele ptea=e nelFftent en the ire.
582 (11) Each municipality shall prepare a quarterly summary
583 of compensation for all employees funded with appropriations
584 from the municipality. The summary must include job titles,
585 names, and salaries for each employee . The summary must be
586 posted on the municipality' s official website or the county' s
587 official website, as applicable, in a portable document format
588 or a similar electronically accessible form that can be
589 downloaded and may be independent of the original software and
590 hardware used to create the document . If the municipality does
591 not operate an official website, the municipality must, within a
592 reasonable period of time as established by the county or
593 counties in which the municipality is located, transmit the
594 summary to the manager or administrator of such county or
595 counties who shall post the summary on the county' s website .
596 (12) (a) Each municipality shall publish a budget
597 development calendar for the ensuing fiscal year. The calendar
598 must list, to the extent practicable, all of the following
599 budget related events :
600 1 . The expected timeframe for municipal agencies to submit
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601 their proposed budget requests, including the name of the
602 municipal agency or budget officer to whom such requests must be
603 submitted.
604 2 . The expected timeframe by which the county property
605 appraiser is expected to submit to the municipality the taxable
606 value within the jurisdiction of the municipality under s .
607 200 . 065 .
608 3 . An expected timeframe for holding any budget workshops
609 at which the municipality' s governing body may discuss the
610 ensuing fiscal year budget or the funding requests of the
611 municipality' s agencies or governmental units .
612 4 . The expected timeframe in which the budget public
613 hearings required under s . 200 . 065 may be held.
614 5 . The expected timeframe by which the municipality will
615 hold a budget workshop at which the council or commission will
616 perform the budget reduction exercise required by paragraph
617 (3) (b) .
618 (b) The budget development calendar must be published on
619 the municipality' s official website or the county' s official
620 website, as applicable, on or before January 30 of each calendar
621 year. If the municipality does not operate an official website,
622 the municipality must, within a reasonable period of time as
623 established by the county or counties in which the municipality
624 is located, transmit the budget development calendar to the
625 manager or administrator of such county or counties who shall
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626 post the municipality' s budget development calendar on the
627 county' s website . However, the publication of the budget
628 development calendar may not serve as a basis for bringing any
629 civil or equitable action challenging the adoption of the
630 municipality' s tentative or final budget pursuant to this
631 section or s . 200 . 065 .
632 Section 8 . Paragraph (d) of subsection (2) of section
633 212 . 055, Florida Statutes, is amended to read:
634 212 . 055 Discretionary sales surtaxes; legislative intent;
635 authorization and use of proceeds .—It is the legislative intent
636 that any authorization for imposition of a discretionary sales
637 surtax shall be published in the Florida Statutes as a
638 subsection of this section, irrespective of the duration of the
639 levy. Each enactment shall specify the types of counties
640 authorized to levy; the rate or rates which may be imposed; the
641 maximum length of time the surtax may be imposed, if any; the
642 procedure which must be followed to secure voter approval, if
643 required; the purpose for which the proceeds may be expended;
644 and such other requirements as the Legislature may provide .
645 Taxable transactions and administrative procedures shall be as
646 provided in s . 212 . 054 .
647 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.-
648 (d) The proceeds of the surtax authorized by this
649 subsection and any accrued interest shall be expended by the
650 school district, within the county and municipalities within the
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651 county, or, in the case of a negotiated joint county agreement,
652 within another county, to finance, plan, and construct
653 infrastructure; to acquire any interest in land for public
654 recreation, conservation, or protection of natural resources or
655 to prevent or satisfy private property rights claims resulting
656 from limitations imposed by the designation of an area of
657 critical state concern; to provide loans, grants, or rebates to
658 residential or commercial property owners who make energy
659 efficiency improvements to their residential or commercial
660 property, if a local government ordinance authorizing such use
661 is approved by referendum; or to finance the closure of county-
662 owned or municipally owned solid waste landfills that have been
663 closed or are required to be closed by order of the Department
664 of Environmental Protection. Any use of the proceeds or interest
665 for purposes of landfill closure before July 1, 1993, is
666 ratified. The proceeds and any interest may not be used for the
667 operational expenses of infrastructure, except that a county
668 that has a population of fewer than 75, 000 and that is required
669 to close a landfill may use the proceeds or interest for long-
670 term maintenance costs associated with landfill closure .
671 Counties, as defined in s . 125 . 011, and charter counties may, in
672 addition, use the proceeds or interest to retire or service
673 indebtedness incurred for bonds issued before July 1, 1987, for
674 infrastructure purposes, and for bonds subsequently issued to
675 refund such bonds . Any use of the proceeds or interest for
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676 purposes of retiring or servicing indebtedness incurred for
677 refunding bonds before July 1, 1999, is ratified.
678 1 . For the purposes of this paragraph, the term
679 "infrastructure" means :
680 a. Any fixed capital expenditure or fixed capital outlay
681 associated with the construction, reconstruction, or improvement
682 of public facilities that have a life expectancy of 5 or more
683 years, any related land acquisition, land improvement, design,
684 and engineering costs, and all other professional and related
685 costs required to bring the public facilities into service . For
686 purposes of this sub-subparagraph, the term "public facilities"
687 means facilities as defined in s . 163 . 3164 (43) r . !6z3 _ z3!6 (4!)
688 s . 163 . 3221 (13) , or s . 189 . 012 (5) , and includes facilities that
689 are necessary to carry out governmental purposes, including, but
690 not limited to, fire stations, general governmental office
691 buildings, and animal shelters, regardless of whether the
692 facilities are owned by the local taxing authority or another
693 governmental entity.
694 b. A fire department vehicle, an emergency medical service
695 vehicle, a sheriff ' s office vehicle, a police department
696 vehicle, or any other vehicle, and the equipment necessary to
697 outfit the vehicle for its official use or equipment that has a
698 life expectancy of at least 5 years .
699 C. Any expenditure for the construction, lease, or
700 maintenance of, or provision of utilities or security for,
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701 facilities, as defined in s . 29 . 008 .
702 d. Any fixed capital expenditure or fixed capital outlay
703 associated with the improvement of private facilities that have
704 a life expectancy of 5 or more years and that the owner agrees
705 to make available for use on a temporary basis as needed by a
706 local government as a public emergency shelter or a staging area
707 for emergency response equipment during an emergency officially
708 declared by the state or by the local government under s .
709 252 . 38 . Such improvements are limited to those necessary to
710 comply with current standards for public emergency evacuation
711 shelters . The owner must enter into a written contract with the
712 local government providing the improvement funding to make the
713 private facility available to the public for purposes of
714 emergency shelter at no cost to the local government for a
715 minimum of 10 years after completion of the improvement, with
716 the provision that the obligation will transfer to any
717 subsequent owner until the end of the minimum period.
718 e . Any land acquisition expenditure for a residential
719 housing project in which at least 30 percent of the units are
720 affordable to individuals or families whose total annual
721 household income does not exceed 120 percent of the area median
722 income adjusted for household size, if the land is owned by a
723 local government or by a special district that enters into a
724 written agreement with the local government to provide such
725 housing. The local government or special district may enter into
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726 a ground lease with a public or private person or entity for
727 nominal or other consideration for the construction of the
728 residential housing project on land acquired pursuant to this
729 sub-subparagraph.
730 f. Instructional technology used solely in a school
731 district ' s classrooms . As used in this sub-subparagraph, the
732 term "instructional technology" means an interactive device that
733 assists a teacher in instructing a class or a group of students
734 and includes the necessary hardware and software to operate the
735 interactive device . The term also includes support systems in
736 which an interactive device may mount and is not required to be
737 affixed to the facilities .
738 2 . For the purposes of this paragraph, the term "energy
739 efficiency improvement" means any energy conservation and
740 efficiency improvement that reduces consumption through
741 conservation or a more efficient use of electricity, natural
742 gas, propane, or other forms of energy on the property,
743 including, but not limited to, air sealing; installation of
744 insulation; installation of energy-efficient heating, cooling,
745 or ventilation systems; installation of solar panels; building
746 modifications to increase the use of daylight or shade;
747 replacement of windows; installation of energy controls or
748 energy recovery systems; installation of electric vehicle
749 charging equipment; installation of systems for natural gas fuel
750 as defined in s . 206 . 9951; and installation of efficient
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751 lighting equipment .
752 3 . Notwithstanding any other provision of this subsection,
753 a local government infrastructure surtax imposed or extended
754 after July 1, 1998, may allocate up to 15 percent of the surtax
755 proceeds for deposit into a trust fund within the county' s
756 accounts created for the purpose of funding economic development
757 projects having a general public purpose of improving local
758 economies, including the funding of operational costs and
759 incentives related to economic development . The ballot statement
760 must indicate the intention to make an allocation under the
761 authority of this subparagraph.
762 4 . Surtax revenues that are shared with eligible charter
763 schools pursuant to paragraph (c) shall be allocated among such
764 schools based on each school ' s proportionate share of total
765 school district capital outlay full-time equivalent enrollment
766 as adopted by the education estimating conference established in
767 s . 216 . 136 . Surtax revenues must be expended by the charter
768 school in a manner consistent with the allowable uses provided
769 in s . 1013 . 62 (4) . All revenues and expenditures shall be
770 accounted for in a charter school ' s monthly or quarterly
771 financial statement pursuant to s . 1002 . 33 (9) . If a school ' s
772 charter is not renewed or is terminated and the school is
773 dissolved under the provisions of law under which the school was
774 organized, any unencumbered funds received under this paragraph
775 shall revert to the sponsor.
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776 Section 9 . The Legislature finds and declares that this
777 act fulfills an important state interest .
778 Section 10 . This act shall take effect January 1, 2027 .
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Liz Yongue
From: Gomez-Krystal <Gomez-Krystal@MonroeCounty-FL.Gov>
Sent: Monday, June 8, 2026 8:22 AM
To: MGT; Agenda Distribution Group; County-Attorney; County Commissioners and Aides
Cc: Gomez-Krystal
Subject: Item S4 BOCC 06/10/2026 REVISED BACKUP
Attachments: AIS 32252 S4.pdf, hb1329-04-er.pdf
Good morning,
Please be advised that the backup for the S4 agenda item has been revised.
"Discussion ofstate's property tax reform. "
Thanle reor�,
�,-,rrystaC crontez
Executive Administrative Coordinator
Monroe County Administrator's Office
1100 Simonton Street, Suite 2-205
Key West, FL 33040
Office: 305-292-4441
Cell: 305-850-8694
Notary Public
�y ------_-rv_�
PLEASE NOTE: FLORIDA HAS A VERY BROAD RECORDS LAW. MOST WRITTEN COMMUNICATIONS TO OR FROM THE COUNTY REGARDING COUNTY BUSINESS
ARE PUBLIC RECORDS AVAILABLE TO THE PUBLIC AND MEDIA UPON REQUEST. YOUR EMAIL COMMUNICATION MAY BE SUBJECT TO PUBLIC DISCLOSURE.
1
COUNTY Nr11�,Y �� ����� m� � ^ BOARD OF COUNTY COMMISSIONERS
Mayor Michelle Lincoln,District 2
The Florida Keys Mayor Pro Tem David Rice,District 4
Craig Cates,District 1
James K.Scholl,District 3
Holly Merrill Raschein,District 5
Regular Meeting
June 10, 2026
Agenda Item Number: {{section.number}}{{item.number}}
26-32252
BULK ITEM: No DEPARTMENT: Administration
TIME APPROXIMATE: N/A STAFF CONTACT: Lisa Tennyson
AGENDA ITEM WORDING:
Discussion of state's property tax reform. TIME APPROXIMATE 10:00 A.M.
ITEM BACKGROUND:
A special session was convened June 1-3 to discuss reforms to property tax.
Senate Joint Resolution 2-17 (SJR 2-17)was filed. It is attached.
If enacted it would take effect on January 1, 2027.
Process for enactment of a constitutional amendment. The joint resolution must be introduced in either the
House or Senate. Each Chamber must pass it with a 3/5ths vote. There is no Governor veto. Once the chambers
pass the joint resolution, it is filed with the Secretary of State. The Secretary of State places the proposed
amendment on the ballot for the November election. The amendment must be approved by at least 60% of
the voters. If it passes, it takes effect immediately upon adoption.
This joint resolution provides for:
Homesteaded properties a $150K exemption for 2027-2028, increasing to a$250K exemption for
2028-2029;
Lowers the assessment cap for non-homesteaded properties from 10%to 5%;
Both exemptions would grow each year with inflation; and
"Requires, through general law, a schedule for full elimination" directing the legislature to prescribe
by general law a uniform procedure under which counties, cities, and school districts will increase the
exempt valuation up to all remaining assessed valuation.
Severely restricts use of ad valorem revenue. In addition to the significant revenue impacts these
provisions will incur, the bill's language constitutionally restricts the uses for ad valorem revenues to
the following (lines 412-426):
(2) Ad valorem taxes levied by counties and municipalities shall be used only to:
a. Provide for public safety, including law enforcement, fire service, and emergency medical service;
b. Provide funding for education and public schools;
c. Finance or refinance infrastructure; expenditures on road and bridge construction and maintenance
and stormwater control;
d. Finance or refinance natural resource projects, including flood control measures;
e. Issue local bonds for uses consistent with this paragraph and to make debt service payments for
existing obligations; or
f. Meet obligations for retirement benefits of local government employees.
The bill's has major impacts:
Grows both exemptions automatically with inflation each year. This is a permanent,year over year
erosion of the tax base; counties never recover the ground given up by each year's adjustment, and the
gap compounds.
Simultaneously narrows the default maximum millage rate, tying it to the rolled-back rate rather than
the current formula. The tax base shrinks, and counties cannot raise millage rates to make up the
difference.
Constitutionally restricts county and municipal ad valorem to a closed list of six categories, leaving
out supervisors of elections, clerks of courts, Medicaid cost-shift obligations, veteran services, tax
collectors,property appraisers, and other constitutional officers. Voters have approved nearly 90
percent of local tax and bond measures in recent years. This proposal takes that decision out of their
hands.
Even sheriffs, within the protected public safety category, are likely frozen at 2026 funding levels.
By 2030, they are still running on a four-year-old budget while Florida's population, calls for service,
and demand on law enforcement continue to rise. That means longer response times and fewer
deputies covering more ground.
Directs the Legislature to create a state trust fund to offset revenue losses, without specifying
funding source, level, eligibility, deadline or duration. These are left to future legislative action. The
creation of this trust fund is itself an acknowledgment that local revenue alone cannot cover what
would be taken away.
PREVIOUS RELEVANT BOCC ACTION:
INSURANCE REQUIRED:
No
CONTRACT/AGREEMENT CHANGES:
No change in contract price or terms.
STAFF RECOMMENDATION:
Approval
DOCUMENTATION:
SJR 2 F.pdf
FAC County-Revenue-Impacts-Readers-Guide.pdf
FINANCIAL IMPACT:
Effective Date:
Expiration Date:
Total Dollar Value of Contract:
Total Cost to County:
Current Year Portion:
Budgeted:
Source of Funds:
CPI:
Indirect Costs:
Estimated Ongoing Costs Not Included in above dollar amounts:
Revenue Producing: If yes, amount:
Grant:
County Match:
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1
2 An act relating to local government finances;
3 providing a short title; amending s . 129 . 03, F. S . ;
4 revising the timeframe during which tentative budgets,
5 and the length of time for which final budgets, must
6 be posted on county websites; requiring the county to
7 hold a budget workshop for a specified purpose by a
8 certain date; requiring the county to post a certain
9 budget reduction exercise or link on its website;
10 requiring that tentative, adopted tentative, and final
11 budgets be posted on a county' s website; specifying
12 requirements for such posted budgets; deleting
13 obsolete language; requiring counties to prepare
14 certain quarterly compensation summaries; requiring
15 that such summaries be posted on a county website in a
16 certain format; requiring counties to publish budget
17 development calendars; specifying requirements for
18 such calendars; providing that such publication may
19 not serve as a basis for certain actions; amending s .
20 129 . 06, F. S . ; revising the length of time for which a
21 public hearing for an amendment to a county budget
22 must be advertised; requiring that proposed amendments
23 be posted on the county' s website on a certain date;
24 revising the length of time for which adopted
25 amendments must remain on such website; amending s .
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26 163 . 3164, F. S . ; defining the terms "impact fee" and
27 "plan-based methodology" ; amending s . 163 . 3180, F. S . ;
28 authorizing a local government to adopt an alternative
29 transportation system that is mobility-plan and fee-
30 based or that is not mobility-plan and fee-based,
31 including impact fees, under certain circumstances;
32 providing construction; prohibiting certain interlocal
33 agreements from extending beyond a specified date;
34 deleting an exception to an applicability provision
35 relating to concurrency; amending s . 163 . 31801, F. S . ;
36 defining the term "extraordinary circumstances" ;
37 specifying requirements applicable to local
38 governments and special districts for impact fees
39 adopted or increased after a specified date; requiring
40 that a demonstrated-need study use a plan-based
41 methodology for a certain purpose; requiring that
42 certain capacity standards be specified in a certain
43 impact fee study; requiring that a demonstrated-need
44 study be accompanied by a certain declaration;
45 requiring local governments, school districts, and
46 special districts to use localized data for a certain
47 purpose; prohibiting local governments, school
48 districts, and special districts from using certain
49 data for a specified purpose; prohibiting local
50 governments, school districts, and special districts
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51 from including certain deductions in certain impact
52 fee increases and from increasing impact fee rates
53 beyond certain phase-in limitations by more than a
54 specified percentage within a certain timeframe;
55 providing procedures relating to impact fee payor
56 refunds and credits of impact fee overpayments;
57 providing legislative intent; prohibiting the use of
58 certain provisions as an admission against interest;
59 amending s . 166 . 241, F. S . ; revising the timeframe
60 during which tentative budgets, and the length of time
61 for which final budgets, must be posted on municipal
62 or county websites, as applicable; requiring the
63 municipality to hold a budget workshop for a specified
64 purpose by a certain date; requiring the municipality
65 to post a certain budget reduction exercise or link on
66 its website or the county' s website, as applicable;
67 requiring that tentative, adopted tentative, and final
68 budgets be posted on a municipality' s website or the
69 county' s website, as applicable; specifying
70 requirements for such posted budgets; deleting
71 obsolete language; requiring that proposed amendments
72 be posted on a certain website on a certain date;
73 revising the length of time for which adopted
74 amendments must remain on such website; requiring
75 municipalities to prepare certain quarterly
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76 compensation summaries; requiring that such summaries
77 be posted in a specified manner; requiring
78 municipalities to publish budget development calendars
79 in a specified manner; specifying requirements for
80 such calendars; providing that such publication may
81 not serve as a basis for certain actions; amending s .
82 212 . 055, F. S . ; conforming a cross-reference; declaring
83 that the act fulfills an important state interest;
84 providing an effective date .
85
86 Be It Enacted by the Legislature of the State of Florida:
87
88 Section 1 . This act may be cited as the "Local Government
89 Financial Transparency and Accountability Act . "
90 Section 2 . Present paragraph (d) of subsection (3) of
91 section 129 . 03, Florida Statutes, is redesignated as paragraph
92 (f) of that subsection, a new paragraph (d) and paragraphs (e) ,
93 (g) , and (h) are added to subsection (3) of that section, and
94 paragraph (c) and present paragraph (d) of subsection (3) of
95 that section are amended, to read:
96 129 . 03 Preparation and adoption of budget .-
97 (3) The county budget officer, after tentatively
98 ascertaining the proposed fiscal policies of the board for the
99 next fiscal year, shall prepare and present to the board a
100 tentative budget for the next fiscal year for each of the funds
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101 provided in this chapter, including all estimated receipts,
102 taxes to be levied, and balances expected to be brought forward
103 and all estimated expenditures, reserves, and balances to be
104 carried over at the end of the year.
105 (c) The board shall hold public hearings to adopt
106 tentative and final budgets pursuant to s . 200 . 065 . The hearings
107 shall be primarily for the purpose of hearing requests and
108 complaints from the public regarding the budgets and the
109 proposed tax levies and for explaining the budget and any
110 proposed or adopted amendments . The tentative budget must be
111 posted on the county' s official website at least 5 -L� days before
112 the public hearing to consider such budget and must remain on
113 the website for at least 45 days . The final budget must be
114 posted on the website within 30 days after adoption and must
115 remain on the website for at least 5 -L� years . The tentative
116 budgets, adopted tentative budgets, and final budgets shall be
117 filed in the office of the county auditor as a public record.
118 Sufficient reference in words and figures to identify the
119 particular transactions must be made in the minutes of the board
120 to record its actions with reference to the budgets .
121 (d) The county shall hold a budget workshop at which the
122 board shall perform a budget reduction exercise, identifying
123 strategies to potentially reduce the ensuing fiscal year budget
124 by 10 percent in comparison to the current year budget without
125 compromising essential public services, such as law enforcement
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126 or fire services, or legal obligations . The county shall post
127 such exercise on the county' s official website in a portable
128 document format or a similar electronically accessible form that
129 can be downloaded and is independent of the original software
130 and hardware used to create the document, or a link to a
131 recording of the budget workshop. The budget reduction exercise
132 must occur at least 14 days before final budget adoption.
133 (e) Each tentative budget, adopted tentative budget, and
134 final budget must be posted on the county' s official website .
135 The budget must be posted in a portable document format or a
136 similar electronically accessible form that can be downloaded
137 and may be independent of the original software and hardware
138 used to create the document . At a minimum, the posted budgets
139 must include all of the following information for the proposed
140 fiscal year, the current fiscal year, and the preceding 4 fiscal
141 years :
142 1 . Budget overview and summary, including a narrative
143 analysis that also utilizes graphical illustrations to highlight
144 major points of emphasis and trends .
145 2 . An overall countywide summary of revenue and
146 expenditures .
147 3 . A summary of revenue and expenditures by fund.
148 4 . A summary of expenses by department and division.
149 5 . A summary of expenses by program or function.
150 6 . A summary of expenses related to debt obligations .
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151 7 . A summary of expenses related to capital projects .
152 8 . An organizational chart or staffing summary.
153 9 . A summary and analysis of county reserves and fund
154 balances .
155 (f)-(-d} By each October 15, the county budget officer shall
156 electronically submit the following information regarding the
157 final budget and the county' s economic status to the Office of
158 Economic and Demographic Research in the format specified by the
159 office :
160 1 . Government spending per resident, including, at a
161 minimum, the spending per resident for the previous 5 fiscal
162 years .
163 2 . Government debt per resident, including, at a minimum,
164 the debt per resident for the previous 5 fiscal years .
165 3 . Median income within the county.
166 4 . The average county employee salary.
167 5 . Percent of budget spent on salaries and benefits for
168 county employees .
169 6 . Number of special taxing districts, wholly or
170 partially, within the county.
171 7 . Annual county expenditures providing for the financing,
172 acquisition, construction, reconstruction, or rehabilitation of
173 housing that is affordable, as that term is defined in s .
174 420 . 0004 . The reported expenditures must indicate the source of
175 such funds as "federal, " "state, " "local, " or "other, " as
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176 applicable . Tl-,e infeiFFftatien 3FeEfai3Feel lay this Fftias+
177 lee e-laelee in the salaFftissien eliae lay Getar 5, 2929 nel ea el-,
178 annaal sue-iehe 3Fea€te3F.
179 (g) Each county shall prepare a quarterly summary of
180 compensation for all employees funded with appropriations from
181 the county. The summary must include job titles, names, and
182 salaries for each employee . The summary must be posted on the
183 county' s official website in a portable document format or a
184 similar electronically accessible form that can be downloaded
185 and may be independent of the original software and hardware
186 used to create the document .
187 (h) l . Each county shall publish a budget development
188 calendar for the ensuing fiscal year. The calendar must list, to
189 the extent practicable, all of the following budget-related
190 events :
191 a. The expected timeframe for county agencies to submit
192 their proposed budget requests, including the name of the county
193 agency or county budget officer to whom such requests must be
194 submitted.
195 b. The expected timeframe for constitutional county
196 officers listed in s . l (d) , Art . VIII of the State Constitution
197 to submit their tentative budgets to the board of county
198 commissioners under subsection (2) .
199 C. The expected timeframe in which the county property
200 appraiser is expected to submit to the county budget officer his
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201 or her estimate of total valuations against which taxes may be
202 levied as described in subsection (1) .
203 d. An expected timeframe for holding any budget workshops
204 at which the board of county commissioners may discuss the
205 ensuing county budget, county agency funding requests, or the
206 budgets of constitutional county officers .
207 e . The expected timeframe in which the budget public
208 hearings required under s . 200 . 065 may be held.
209 f. The expected timeframe by which the county will hold a
210 budget workshop at which the board of county commissioners will
211 perform the budget reduction exercise required by paragraph (d) .
212 2 . The budget development calendar must be published on
213 the county' s website on or before January 30 of each calendar
214 year. However, the publication of the budget development
215 calendar may not serve as a basis for bringing any civil or
216 equitable action challenging the adoption of a county' s
217 tentative or final budgets pursuant to s . 129 . 01 or s . 200 . 065 .
218 Section 3 . Paragraph (f) of subsection (2) of section
219 129 . 06, Florida Statutes, is amended to read:
220 129 . 06 Execution and amendment of budget .-
221 (2) The board at any time within a fiscal year may amend a
222 budget for that year, and may within the first 60 days of a
223 fiscal year amend the budget for the prior fiscal year, as
224 follows :
225 (f) Unless otherwise prohibited by law, if an amendment to
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226 a budget is required for a purpose not specifically authorized
227 in paragraphs (a) - (e) , the amendment may be authorized by
228 resolution or ordinance of the board of county commissioners
229 adopted following a public hearing.
230 1 . The public hearing must be advertised at least 2 e _1�,
231 1."+ net n on 5 days,— before the date of the hearing. The
232 advertisement must appear in a newspaper of paid general
233 circulation and must identify the name of the taxing authority,
234 the date, place, and time of the hearing, and the purpose of the
235 hearing. The advertisement must also identify each budgetary
236 fund to be amended, the source of the funds, the use of the
237 funds, and the total amount of each fund' s appropriations .
238 2 . The proposed amendment must be posted on the county' s
239 official website 5 days before the adoption of the amendment . If
240 the board amends the budget pursuant to this paragraph, the
241 adopted amendment ffiidst lee- jeesteE4 en }'-,e ntt°' s effmiei l
242 website witl-iin z5 4at�s am�teia a4ejetie must remain on the
243 website for at least 5 -L� years .
244 Section 4 . Present subsections (22) through (38) and (39)
245 through (54) of section 163 . 3164, Florida Statutes, are
246 redesignated as subsections (23) through (39) and (41) through
247 (56) , respectively, and new subsections (22) and (40) are added
248 to that section, to read:
249 163 . 3164 Community Planning Act; definitions .—As used in
250 this act :
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251 (22) "Impact fee" means a one-time charge imposed by a
252 local government on new development to fund the capital costs of
253 public infrastructure needed to serve that development .
254 (40) "Plan-based methodology" means a study methodology
255 that uses the most recent and localized data to project growth
256 within a jurisdiction over a 10-year period, anticipate capacity
257 impacts on relevant systems which will be created by the
258 projected growth, and establish a list of capital projects to be
259 constructed or purchased in a defined time period to mitigate
260 the anticipated capacity impacts as part of a new or updated
261 impact fee study. The capital projects identified in a county or
262 municipal impact fee study and any necessary interlocal
263 agreement must comport with the requirements of s .
264 163 . 3177 (6) (h) .
265 Section 5 . Paragraphs (i) and (j ) of subsection (5) of
266 section 163 . 3180, Florida Statutes, are amended to read:
267 163 . 3180 Concurrency.-
268 (5)
269 (i) If a local government elects to repeal transportation
270 concurrency, the local government may adopt an alternative
271 transportation system that is mobility-plan and fee-based or an
272 alternative transportation system that is not mobility-plan and
273 fee-based, including impact fees . The local government may not
274 use an alternative transportation system to deny, time, or phase
275 an application for site plan approval, plat approval, final
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276 subdivision approval, building permits, or the functional
277 equivalent of such approvals provided that the developer agrees
278 to pay for the development ' s identified transportation impacts
279 via the funding mechanism implemented by the local government .
280 The revenue from the funding mechanism used in the alternative
281 transportation system must be used to implement the needs of the
282 local government ' s plan which serves as the basis for the fee
283 imposed. An alternative transportation system must comply with
284 s . 163 . 31801 governing impact fees . An alternative
285 transportation system may not impose upon new development any
286 responsibility for funding an existing transportation deficiency
287 as defined in paragraph (h) . This section does not require a
288 local government to adopt a mobility fee in lieu of an impact
289 fee for transportation.
290 (j ) l . If a county and municipality charge the developer of
291 a new development or redevelopment a fee for transportation
292 capacity impacts, the county and municipality must create and
293 execute an interlocal agreement to coordinate the mitigation of
294 their respective transportation capacity impacts .
295 2 . The interlocal agreement must, at a minimum:
296 a. Ensure that any new development or redevelopment is not
297 charged twice for the same transportation capacity impacts .
298 b. Establish a plan-based methodology for determining the
299 legally permissible fee to be charged to a new development or
300 redevelopment .
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301 C. Require the county or municipality issuing the building
302 permit to collect the fee, unless agreed to otherwise .
303 d. Provide a method for the proportionate distribution of
304 the revenue collected by the county or municipality to address
305 the transportation capacity impacts of a new development or
306 redevelopment, or provide a method of assigning responsibility
307 for the mitigation of the transportation capacity impacts
308 belonging to the county and the municipality.
309 3 . By October 1, 2025, if an interlocal agreement is not
310 executed pursuant to this paragraph:
311 a. The fee charged to a new development or redevelopment
312 shall be based on the transportation capacity impacts
313 apportioned to the county and municipality as identified in the
314 developer ' s traffic impact study or the mobility plan adopted by
315 the county or municipality.
316 b. The developer shall receive a 10 percent reduction in
317 the total fee calculated pursuant to sub-subparagraph a.
318 C. The county or municipality issuing the building permit
319 must collect the fee charged pursuant to sub-subparagraphs a.
320 and b. and distribute the proceeds of such fee to the county and
321 municipality within 60 days after the developer ' s payment .
322 4 . This paragraph does not apply to:
323 a. A county as defined in s . 125 . 011 (1) .
324 b. A county or municipality that has entered into, or
325 otherwise updated, an existing interlocal agreement, as of
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326 October 1, 2024, to coordinate the mitigation of transportation
327 impacts . However, if such existing interlocal agreement is
328 terminated, the affected county and municipality that have
329 entered into the agreement are sl�c subject to the
330 requirements of this paragraph. An interlocal agreement entered
331 into before October 1, 2024, may not extend beyond October 1,
332 2031 an less tl-., eeianty anel Fftianieipalityua ,tea y agi=ee t. 7,t r
333 tl-,e eiEistinEj inteialeeal -aEreeffiert lee€eiae tl-,e—eiEjeiiaatien efz tl-le
334 nV -----"'t .
335 Section 6 . Present paragraphs (a) and (b) of subsection
336 (3) of section 163 . 31801, Florida Statutes, are redesignated as
337 paragraphs (b) and (c) , respectively, a new paragraph (a) is
338 added to that subsection, subsection (15) is added to that
339 section, and subsection (4) and paragraph (g) of subsection (6)
340 of that section are amended, to read:
341 163 . 31801 Impact fees; short title; intent; minimum
342 requirements; audits; challenges .-
343 (3) For purposes of this section, the term:
344 (a) "Extraordinary circumstances" means measurable effects
345 of development which will require mitigation by the affected
346 local government, school district, or special district and which
347 exceed the total of the current adopted impact fee amount and
348 any increase as provided in paragraphs (6) (c) , (d) , and (e) in
349 less than 4 years .
350 (4) For impact fees adopted or increased after July 1,
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351 2026, at a minimum, each local government that adopts and
352 collects an impact fee by ordinance and each special district
353 that adopts, collects, and administers an impact fee by
354 resolution must :
355 (a) Ensure that the calculation of the impact fee is based
356 on a demonstrated-need study that is plan-based and uses 'aS±nEj
357 the most recent and localized data available within 4 years of
358 the current impact fee update . The new study must be adopted by
359 the local government within 12 months of the initiation of the
360 new impact fee study if the local government increases the
361 impact fee .
362 (b) Provide for accounting and reporting of impact fee
363 collections and expenditures and account for the revenues and
364 expenditures of such impact fee in a separate accounting fund.
365 (c) Limit administrative charges for the collection of
366 impact fees to actual costs .
367 (d) Provide notice at least 90 days before the effective
368 date of an ordinance or resolution imposing a new or increased
369 impact fee . A local government is not required to wait 90 days
370 to decrease, suspend, or eliminate an impact fee . Unless the
371 result is to reduce the total mitigation costs or impact fees
372 imposed on an applicant, new or increased impact fees may not
373 apply to current or pending permit applications submitted before
374 the effective date of a new or increased impact fee .
375 (e) Ensure that collection of the impact fee may not be
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376 required to occur earlier than the date of issuance of the
377 building permit for the property that is subject to the fee .
378 (f) Ensure that the impact fee is proportional and
379 reasonably connected to, or has a rational nexus with, the need
380 for additional capital facilities and the increased impact
381 generated by the new residential or commercial construction.
382 (g) Ensure that the impact fee is proportional and
383 reasonably connected to, or has a rational nexus with, the
384 expenditures of the funds collected and the benefits accruing to
385 the new residential or nonresidential construction.
386 (h) Specifically earmark funds collected under the impact
387 fee for use in acquiring, constructing, or improving capital
388 facilities to benefit new users .
389 (i) Ensure that revenues generated by the impact fee are
390 not used, in whole or in part, to pay existing debt or for
391 previously approved projects unless the expenditure is
392 reasonably connected to, or has a rational nexus with, the
393 increased impact generated by the new residential or
394 nonresidential construction.
395 (6) A local government, school district, or special
396 district may increase an impact fee only as provided in this
397 subsection.
398 (g) l . A local government, school district, or special
399 district may increase an impact fee rate beyond the phase-in
400 limitations established under paragraph (b) , paragraph (c) ,
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401 paragraph (d) , or paragraph (e) by establishing the need for
402 such increase in full compliance with the requirements of
403 subsection (4) , provided the following criteria are met :
404 a. A demonstrated-need study using a plan-based
405 methodology which justifies j stifyini�F any increase in excess of
406 those authorized in paragraph (b) , paragraph (c) , paragraph (d) ,
407 or paragraph (e) has been completed within the 12 months before
408 the adoption of the impact fee increase and expressly
409 demonstrates the extraordinary circumstances necessitating the
410 need to exceed the phase-in limitations . The capacity standards
411 used to support the existence of such extraordinary
412 circumstances must be specified in the impact fee study adopted
413 under paragraph (4) (a) . The demonstrated-need study must be
414 accompanied by a declaration stating how and the timeframe
415 during which the proposed impact fee increase will be used to
416 construct or purchase the improvements necessary to increase
417 capacity. The local government, school district, or special
418 district must use localized data reflecting differences in costs
419 and modality of projects between urban, emerging urban, and
420 rural areas, as applicable within the study area, to project the
421 anticipated growth or capacity impacts that underlie the
422 extraordinary circumstances necessitating the impact fee
423 increase .
424 b. The local government jurisdiction has held at least two
425 publicly noticed workshops dedicated to the extraordinary
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426 circumstances necessitating the need to exceed the phase-in
427 limitations set forth in paragraph (b) , paragraph (c) , paragraph
428 (d) , or paragraph (e) .
429 C. The impact fee increase ordinance is approved by a
430 unanimous vote of the governing body.
431 2 . An impact fee increase approved under this paragraph
432 must be implemented in at least two but not more than four equal
433 annual increments beginning with the date on which the impact
434 fee increase ordinance is adopted.
435 3 . A local government, school district, or special
436 district may not :
437 a. Increase an impact fee rate beyond the phase-in
438 limitations under this paragraph if the local government, school
439 district, or special district has not increased the impact fee
440 within the past 5 years . Any year in which the local government,
441 school district, or special district is prohibited from
442 increasing an impact fee because the jurisdiction is in a
443 hurricane disaster area is not included in the 5-year period.
444 b. Use data that is more than 4 years old to demonstrate
445 extraordinary circumstances .
446 C. Include in the impact fee increase any deduction
447 authorized by a previous or existing impact fee .
448 d. Increase an impact fee rate beyond the phase-in
449 limitations under this paragraph by more than 100 percent
450 divided equally over a 4-year period.
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451 (15) When an impact fee payor submits a written request to
452 the chief administrative officer of a local government, school
453 district, or special district for a refund or credit from
454 alleged overpayment of an impact fee, the local government,
455 school district, or special district that levied the impact fee
456 shall provide a written approval or denial to the payor within
457 30 days after receiving the written request . If the local
458 government, school district, or special district approves the
459 payor ' s request, the impact fee payor may, at the payor ' s
460 discretion, elect to receive either a refund or a credit . The
461 impact fee payor has 30 days after receipt of the written
462 response from the local government, school district, or special
463 district to provide written notice to the chief administrator of
464 the local government, school district, or special district of
465 the payor ' s election. It is the intent of the Legislature that
466 the impact fee payor elect a credit if the payor has the
467 reasonable opportunity to use the credit, in accordance with
468 law. A full refund or credit of the impact fee must be provided
469 to the payor within 30 days after the chief administrator
470 receives the payor ' s written election. A request or response
471 provided in accordance with this subsection may not be used as
472 an admission against interest of either party in any subsequent
473 action challenging the impact fee .
474 Section 7 . Present subsections (4) through (9) of section
475 166 . 241, Florida Statutes, are redesignated as subsections (5)
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476 through (10) , respectively, a new subsection (4) and subsections
477 (11) and (12) are added to that section, and subsection (3) and
478 present subsection (7) , paragraph (c) of present subsection (8) ,
479 and present subsection (9) of that section are amended, to read:
480 166 . 241 Fiscal years, budgets, appeal of municipal law
481 enforcement agency budget, and budget amendments .-
482 (3) (a) The tentative budget must be posted on the
483 municipality' s official website at least 5 -L� days before the
484 budget hearing, held pursuant to s . 200 . 065 or other law, to
485 consider such budget and must remain on the website for at least
486 45 days . The final adopted budget must be posted on the
487 municipality' s official website within 30 days after adoption
488 and must remain on the website for at least 5 -L� years . If the
489 municipality does not operate an official website, the
490 municipality must, within a reasonable period of time as
491 established by the county or counties in which the municipality
492 is located, transmit the tentative budget and final budget to
493 the manager or administrator of such county or counties who
494 shall post the budgets on the county' s website .
495 (b) The municipality shall hold a budget workshop at which
496 the governing body of the municipality shall perform a budget
497 reduction exercise, identifying strategies to potentially reduce
498 the ensuing fiscal year budget by 10 percent in comparison to
499 the current year budget without compromising essential public
500 services, such as law enforcement or fire services, or legal
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501 obligations . The municipality shall post such exercise on the
502 municipality' s official website or the county' s official
503 website, as applicable, in a portable document format or a
504 similar electronically accessible form that can be downloaded
505 and is independent of the original software and hardware used to
506 create the document, or a link to a recording of the budget
507 workshop. The budget reduction exercise must occur at least 14
508 days before final budget adoption.
509 (4) Each tentative budget, adopted tentative budget, or
510 final budget must be posted on the municipality' s official
511 website or the county' s official website, as applicable . The
512 budget must be posted in a portable document format or a similar
513 electronically accessible form that can be downloaded and may be
514 independent of the original software and hardware used to create
515 the document . At a minimum, the posted budgets must include all
516 of the following information for the proposed fiscal year, the
517 current fiscal year, and the preceding 4 fiscal years :
518 (a) Budget overview and summary, including a narrative
519 analysis that also utilizes graphical illustrations to highlight
520 major points of emphasis and trends .
521 (b) An overall municipal summary of revenue and
522 expenditures .
523 (c) A summary of revenue and expenditures by fund.
524 (d) A summary of expenses by department and division.
525 (e) A summary of expenses by program or function.
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526 (f) A summary of expenses related to debt obligations .
527 (g) A summary of expenses related to capital projects .
528 (h) An organizational chart or staffing summary.
529 (i) A summary and analysis of municipal reserves and fund
530 balances .
531 (8)-(q} By each October 15, the municipal budget officer
532 shall electronically submit the following information regarding
533 the final budget and the municipality' s economic status to the
534 Office of Economic and Demographic Research in the format
535 specified by the office :
536 (a) Government spending per resident, including, at a
537 minimum, the spending per resident for the previous 5 fiscal
538 years .
539 (b) Government debt per resident, including, at a minimum,
540 the debt per resident for the previous 5 fiscal years .
541 (c) Average municipal employee salary.
542 (d) Median income within the municipality.
543 (e) Number of special taxing districts wholly or partially
544 within the municipality.
545 (f) Percent of budget spent on salaries and benefits for
546 municipal employees .
547 (g) Annual municipal expenditures providing for the
548 financing, acquisition, construction, reconstruction, or
549 rehabilitation of housing that is affordable, as that term is
550 defined in s . 420 . 0004 . The reported expenditures must indicate
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551 the source of such funds as "federal, " "state, " "local, " or
552 "other, " as applicable . ��r€e pie eliaele' in +'-,e
553 leFft Getela i= 5 2929 ne el nniaal�n rye-i� ��° - - - --
554
t-1-,ei=ea€ i=.
555 (9)+@+ The governing body of each municipality at any time
556 within a fiscal year or within 60 days following the end of the
557 fiscal year may amend a budget for that year as follows :
558 (c) If a budget amendment is required for a purpose not
559 specifically authorized in paragraph (a) or paragraph (b) , the
560 budget amendment must be adopted in the same manner as the
561 original budget unless otherwise specified in the municipality' s
562 charter. The proposed amendment must be posted on the
563 municipality' s official website 5 days before the adoption of
564 the amendment . If the municipality does not operate an official
565 website, the municipality must, within a reasonable period of
566 time as established by the county or counties in which the
567 municipality is located, transmit the proposed amendment to the
568 manager or administrator of such county or counties who shall
569 post the proposed amendment on the county' s website 5 days
570 before the adoption of the amendment .
571 (10)+9} If the governing body of a municipality amends the
572 budget pursuant to paragraph (9) (c) (8) (e) , the adopted
573 amendment must lee pestee en +'-,e e�-ieial wela ite ef t-l-,e
574 Fftianie± ality wit-l-,in S elays afztei= aeleptien and Ffti remain on the
575 municipality' s website or the county' s website, as applicable,
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576 for at least 5 -2- years . 3f +��ianieipality elees net epeiFate
577 effdmeial wela i+e the Fftiandmedmpaldmty Fftiast, wi+�a 3Feas=naleAme
578 pe34ee e f tiFfte as stalal shee lay theeeianty ea. eeiantdmes 4mn r.,ti,; eti,
579 ,� e Fftianrre_ i _1 is l-eeateel, tr-aftit the aeleptee--ate-r
580 the Fftanage3F e 3F a elFri n i s 3Fate3F ef siaeh, eeianty e3F cis e s i ie
581 shall pest +�aele ptea=e nelFftent en the ire.
582 (11) Each municipality shall prepare a quarterly summary
583 of compensation for all employees funded with appropriations
584 from the municipality. The summary must include job titles,
585 names, and salaries for each employee . The summary must be
586 posted on the municipality' s official website or the county' s
587 official website, as applicable, in a portable document format
588 or a similar electronically accessible form that can be
589 downloaded and may be independent of the original software and
590 hardware used to create the document . If the municipality does
591 not operate an official website, the municipality must, within a
592 reasonable period of time as established by the county or
593 counties in which the municipality is located, transmit the
594 summary to the manager or administrator of such county or
595 counties who shall post the summary on the county' s website .
596 (12) (a) Each municipality shall publish a budget
597 development calendar for the ensuing fiscal year. The calendar
598 must list, to the extent practicable, all of the following
599 budget related events :
600 1 . The expected timeframe for municipal agencies to submit
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601 their proposed budget requests, including the name of the
602 municipal agency or budget officer to whom such requests must be
603 submitted.
604 2 . The expected timeframe by which the county property
605 appraiser is expected to submit to the municipality the taxable
606 value within the jurisdiction of the municipality under s .
607 200 . 065 .
608 3 . An expected timeframe for holding any budget workshops
609 at which the municipality' s governing body may discuss the
610 ensuing fiscal year budget or the funding requests of the
611 municipality' s agencies or governmental units .
612 4 . The expected timeframe in which the budget public
613 hearings required under s . 200 . 065 may be held.
614 5 . The expected timeframe by which the municipality will
615 hold a budget workshop at which the council or commission will
616 perform the budget reduction exercise required by paragraph
617 (3) (b) .
618 (b) The budget development calendar must be published on
619 the municipality' s official website or the county' s official
620 website, as applicable, on or before January 30 of each calendar
621 year. If the municipality does not operate an official website,
622 the municipality must, within a reasonable period of time as
623 established by the county or counties in which the municipality
624 is located, transmit the budget development calendar to the
625 manager or administrator of such county or counties who shall
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626 post the municipality' s budget development calendar on the
627 county' s website . However, the publication of the budget
628 development calendar may not serve as a basis for bringing any
629 civil or equitable action challenging the adoption of the
630 municipality' s tentative or final budget pursuant to this
631 section or s . 200 . 065 .
632 Section 8 . Paragraph (d) of subsection (2) of section
633 212 . 055, Florida Statutes, is amended to read:
634 212 . 055 Discretionary sales surtaxes; legislative intent;
635 authorization and use of proceeds .—It is the legislative intent
636 that any authorization for imposition of a discretionary sales
637 surtax shall be published in the Florida Statutes as a
638 subsection of this section, irrespective of the duration of the
639 levy. Each enactment shall specify the types of counties
640 authorized to levy; the rate or rates which may be imposed; the
641 maximum length of time the surtax may be imposed, if any; the
642 procedure which must be followed to secure voter approval, if
643 required; the purpose for which the proceeds may be expended;
644 and such other requirements as the Legislature may provide .
645 Taxable transactions and administrative procedures shall be as
646 provided in s . 212 . 054 .
647 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.-
648 (d) The proceeds of the surtax authorized by this
649 subsection and any accrued interest shall be expended by the
650 school district, within the county and municipalities within the
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651 county, or, in the case of a negotiated joint county agreement,
652 within another county, to finance, plan, and construct
653 infrastructure; to acquire any interest in land for public
654 recreation, conservation, or protection of natural resources or
655 to prevent or satisfy private property rights claims resulting
656 from limitations imposed by the designation of an area of
657 critical state concern; to provide loans, grants, or rebates to
658 residential or commercial property owners who make energy
659 efficiency improvements to their residential or commercial
660 property, if a local government ordinance authorizing such use
661 is approved by referendum; or to finance the closure of county-
662 owned or municipally owned solid waste landfills that have been
663 closed or are required to be closed by order of the Department
664 of Environmental Protection. Any use of the proceeds or interest
665 for purposes of landfill closure before July 1, 1993, is
666 ratified. The proceeds and any interest may not be used for the
667 operational expenses of infrastructure, except that a county
668 that has a population of fewer than 75, 000 and that is required
669 to close a landfill may use the proceeds or interest for long-
670 term maintenance costs associated with landfill closure .
671 Counties, as defined in s . 125 . 011, and charter counties may, in
672 addition, use the proceeds or interest to retire or service
673 indebtedness incurred for bonds issued before July 1, 1987, for
674 infrastructure purposes, and for bonds subsequently issued to
675 refund such bonds . Any use of the proceeds or interest for
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676 purposes of retiring or servicing indebtedness incurred for
677 refunding bonds before July 1, 1999, is ratified.
678 1 . For the purposes of this paragraph, the term
679 "infrastructure" means :
680 a. Any fixed capital expenditure or fixed capital outlay
681 associated with the construction, reconstruction, or improvement
682 of public facilities that have a life expectancy of 5 or more
683 years, any related land acquisition, land improvement, design,
684 and engineering costs, and all other professional and related
685 costs required to bring the public facilities into service . For
686 purposes of this sub-subparagraph, the term "public facilities"
687 means facilities as defined in s . 163 . 3164 (43) r . !6z3 _ z3!6 (4!)
688 s . 163 . 3221 (13) , or s . 189 . 012 (5) , and includes facilities that
689 are necessary to carry out governmental purposes, including, but
690 not limited to, fire stations, general governmental office
691 buildings, and animal shelters, regardless of whether the
692 facilities are owned by the local taxing authority or another
693 governmental entity.
694 b. A fire department vehicle, an emergency medical service
695 vehicle, a sheriff ' s office vehicle, a police department
696 vehicle, or any other vehicle, and the equipment necessary to
697 outfit the vehicle for its official use or equipment that has a
698 life expectancy of at least 5 years .
699 C. Any expenditure for the construction, lease, or
700 maintenance of, or provision of utilities or security for,
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701 facilities, as defined in s . 29 . 008 .
702 d. Any fixed capital expenditure or fixed capital outlay
703 associated with the improvement of private facilities that have
704 a life expectancy of 5 or more years and that the owner agrees
705 to make available for use on a temporary basis as needed by a
706 local government as a public emergency shelter or a staging area
707 for emergency response equipment during an emergency officially
708 declared by the state or by the local government under s .
709 252 . 38 . Such improvements are limited to those necessary to
710 comply with current standards for public emergency evacuation
711 shelters . The owner must enter into a written contract with the
712 local government providing the improvement funding to make the
713 private facility available to the public for purposes of
714 emergency shelter at no cost to the local government for a
715 minimum of 10 years after completion of the improvement, with
716 the provision that the obligation will transfer to any
717 subsequent owner until the end of the minimum period.
718 e . Any land acquisition expenditure for a residential
719 housing project in which at least 30 percent of the units are
720 affordable to individuals or families whose total annual
721 household income does not exceed 120 percent of the area median
722 income adjusted for household size, if the land is owned by a
723 local government or by a special district that enters into a
724 written agreement with the local government to provide such
725 housing. The local government or special district may enter into
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726 a ground lease with a public or private person or entity for
727 nominal or other consideration for the construction of the
728 residential housing project on land acquired pursuant to this
729 sub-subparagraph.
730 f. Instructional technology used solely in a school
731 district ' s classrooms . As used in this sub-subparagraph, the
732 term "instructional technology" means an interactive device that
733 assists a teacher in instructing a class or a group of students
734 and includes the necessary hardware and software to operate the
735 interactive device . The term also includes support systems in
736 which an interactive device may mount and is not required to be
737 affixed to the facilities .
738 2 . For the purposes of this paragraph, the term "energy
739 efficiency improvement" means any energy conservation and
740 efficiency improvement that reduces consumption through
741 conservation or a more efficient use of electricity, natural
742 gas, propane, or other forms of energy on the property,
743 including, but not limited to, air sealing; installation of
744 insulation; installation of energy-efficient heating, cooling,
745 or ventilation systems; installation of solar panels; building
746 modifications to increase the use of daylight or shade;
747 replacement of windows; installation of energy controls or
748 energy recovery systems; installation of electric vehicle
749 charging equipment; installation of systems for natural gas fuel
750 as defined in s . 206 . 9951; and installation of efficient
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751 lighting equipment .
752 3 . Notwithstanding any other provision of this subsection,
753 a local government infrastructure surtax imposed or extended
754 after July 1, 1998, may allocate up to 15 percent of the surtax
755 proceeds for deposit into a trust fund within the county' s
756 accounts created for the purpose of funding economic development
757 projects having a general public purpose of improving local
758 economies, including the funding of operational costs and
759 incentives related to economic development . The ballot statement
760 must indicate the intention to make an allocation under the
761 authority of this subparagraph.
762 4 . Surtax revenues that are shared with eligible charter
763 schools pursuant to paragraph (c) shall be allocated among such
764 schools based on each school ' s proportionate share of total
765 school district capital outlay full-time equivalent enrollment
766 as adopted by the education estimating conference established in
767 s . 216 . 136 . Surtax revenues must be expended by the charter
768 school in a manner consistent with the allowable uses provided
769 in s . 1013 . 62 (4) . All revenues and expenditures shall be
770 accounted for in a charter school ' s monthly or quarterly
771 financial statement pursuant to s . 1002 . 33 (9) . If a school ' s
772 charter is not renewed or is terminated and the school is
773 dissolved under the provisions of law under which the school was
774 organized, any unencumbered funds received under this paragraph
775 shall revert to the sponsor.
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776 Section 9 . The Legislature finds and declares that this
777 act fulfills an important state interest .
778 Section 10 . This act shall take effect January 1, 2027 .
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BOARD OF COUNTY COMMISSIONERS
COUNTY of MONROE
! Mayor Michelle Lincoln,District 2
The Florida Keys m Mayor Pro Tem David Rice,District 4
Craig Cates,District 1
James K. Scholl,District 3
Holly Merrill Raschein,District 5
Regular Meeting
June 10, 2026
Agenda Item Number: {{section.number}}{{item.number}}
26-32252
BULK ITEM: No DEPARTMENT: Administration
TIME APPROXIMATE: N/A STAFF CONTACT: Lisa Tennyson
AGENDA ITEM WORDING:
Discussion of state's property tax reform. TIME APPROXIMATE 10:00 A.M.
ITEM BACKGROUND:
The Legislature met in Special Session F June 1-3, 2026.
During this special session, it approved a joint resolution proposing an amendment to the
Florida Constitution that will appear on the November ballot. The measure must receive at least
60%voter approval to take effect. If approved, the amendment will become effective January 1,
2027.
Both the House and Senate ultimately passed the measure with the three-fifths majority
required for constitutional amendments.
Attached are the final versions of HJR 1, the constitutional amendment, and SB 4-F, the
implementing legislation addressing administrative requirements.
Also attached is a PowerPoint covering the bills' components, and the potential impacts for
Monroe County, should the amendment be approved in November.
HJR 1 does the following:
• Increases the homestead exemption to $150K for 2027-2028, increasing to $250K for
2028-2029, and is indexed to CPI thereafter;
• Explicitly excludes school district tax levy from the expanded exemption;
• Lowers the non-homestead property assessment cap for non-homesteaded properties
from 10%to 5%;
• Limits the use of local ad valorem revenues to public safety, public education,
infrastructure, flood control, debt service, employee retirement obligations and general
county and city administration;
• Establishes a long-term framework for the total elimination of property taxes over time,
requiring counties, cities and school districts to follow a uniform procedure to be
developed by the Legislature; and
• Limits new permanent residents establishing residency on or after January 1, 2027, to a
standard $50,000 exemption initially, with eligibility for the full$250,000 exemption
beginning in their fifth year of residency.
Notably, language creating a trust fund intended to assist local governments impacted by the
proposed reforms was removed from the final amendment.
In addition, independent special districts were not exempted despite considerable discussion
during committee and floor debate.
SIB 4-F, the companion legislation, modifies the process by which local governments determine
the maximum millage rate that may be adopted by a simple majority vote.
Under current law, the maximum majority-vote millage rate is calculated by applying the change
in per capita Florida personal income to the rolled-back rate, allowing local governments to
adopt a rate above rolled-back with a simple majority. SB 4-F removes that income adjustment
and establishes the rolled-back rate as the highest millage rate that may be adopted by a simple
majority vote.
Under the new framework:
• A millage rate at or below the rolled-back rate maybe adopted by a simple majority vote;
• A millage rate above the rolled-back rate but below 110% of the rolled-back rate will
require a two-thirds vote; and
• A millage rate exceeding 110% of the rolled-back rate will require a unanimous vote.
PREVIOUS RELEVANT BOCC ACTION:
INSURANCE REQUIRED:
No
CONTRACT/AGREEMENT CHANGES:
No change in contract price or terms.
STAFF RECOMMENDATION:
Approval
DOCUMENTATION:
SJR 2 F.pdf
FAC County-Revenue-Impacts-Readers-Guide.pdf
FINANCIAL IMPACT:
Effective Date:
Expiration Date:
Total Dollar Value of Contract:
Total Cost to County:
Current Year Portion:
Budgeted:
Source of Funds:
CPI:
Indirect Costs:
Estimated Ongoing Costs Not Included in above dollar amounts:
Revenue Producing: If yes, amount:
Grant:
County Match:
Liz Yongue
From: Gomez-Krystal <Gomez-Krystal@MonroeCounty-FL.Gov>
Sent: Monday, June 8, 2026 10:03 AM
To: MGT; Agenda Distribution Group; County-Attorney; County Commissioners and Aides
Subject: REVISED ITEM BACKGROUND Item S4 BOCC 06/10/2026
Attachments: AIS 32252 S4 - Tennyson version.docx
Good morning,
Please see the attached revised AIS to accompany this item.
"Discussion ofstate's property tax reform. "
Thanle reor�,
�,-,rrystaC crontez
Executive Administrative Coordinator
Monroe County Administrator's Office
1100 Simonton Street, Suite 2-205
Key West, FL 33040
Office: 305-292-4441
Cell: 305-850-8694
Notary Public
-----------------------------------------
PLEASE NOTE: FLORIDA HAS A VERY BROAD RECORDS LAW. MOST WRITTEN COMMUNICATIONS TO OR FROM THE COUNTY REGARDING COUNTY BUSINESS
ARE PUBLIC RECORDS AVAILABLE TO THE PUBLIC AND MEDIA UPON REQUEST. YOUR EMAIL COMMUNICATION MAY BE SUBJECT TO PUBLIC DISCLOSURE.
From: Gomez-Krystal <Gomez-Krystal@ Mon roeCounty-FL.Gov>
Sent: Monday,June 8, 2026 8:22 AM
To: MGT<MGT@ Mon roeCounty-FL.Gov>;Agenda Distribution Group<Agenda_Distribution_Group@ Mon roeCounty-
FL.Gov>; County_Attorney<Cou nty_Attorney@ Mon roeCou nty-FL.Gov>; County Commissioners and Aides
<County_Commissioners2@monroecounty-fl.gov>
Cc: Gomez-Krystal <Gomez-Krystal@MonroeCounty-FL.Gov>
Subject: Item S4 BOCC 06/10/2026 REVISED BACKUP
Good morning,
Please be advised that the backup for the S4 agenda item has been revised.
1
"Discussion ofstate's property tax reform. "
Thanle reor�,
�,-,rrystaC crontez
Executive Administrative Coordinator
Monroe County Administrator's Office
1100 Simonton Street, Suite 2-205
Key West, FL 33040
Office: 305-292-4441
Cell: 305-850-8694
Notary Public
WWW uu�u��u_�rv_ uo ou n y 6
PLEASE NOTE: FLORIDA HAS A VERY BROAD RECORDS LAW. MOST WRITTEN COMMUNICATIONS TO OR FROM THE COUNTY REGARDING COUNTY BUSINESS
ARE PUBLIC RECORDS AVAILABLE TO THE PUBLIC AND MEDIA UPON REQUEST. YOUR EMAIL COMMUNICATION MAY BE SUBJECT TO PUBLIC DISCLOSURE.
2
Liz Yongue
From: Loretta DiTocco <lorettamdt@outlook.com>
Sent: Tuesday, June 9, 2026 3:31 PM
To: Lincoln-Michelle; boccdis1 @monroecounty-fl.gov; BOCCDIS3; BOCCDIS4; BOCCDISS
Cc: Liz Yongue; Shillinger-Bob
Subject: Public comment Agenda item S4; State Property Tax Reform
Attachments: 1. Public Comment Agenda Item S4 copy.pages
You don't often get email from lorettamdt@outlook.com.Learn why this is important
I am a Monroe County resident and had planned to provide public comment
via Zoom on Agenda Item S4 concerning the proposed state property tax
reform measures (SJR 2F / SB 4F) at the June 10, 2026 Board meeting.
Unfortunately, I may be unable to attend the meeting due to a previously
scheduled appointment. Accordingly, I respectfully request that the attached
written comments be entered into the public record for Agenda Item S4 and
distributed to the Board for consideration.
My comments address several issues that I believe warrant further discussion,
including the projected fiscal impacts on Monroe County, the interaction of SB
4F's millage limitations with declining tax revenues, the proposed state-
produced TRIM notice insert, and the long-term implications of the initiative's
stated goal of eliminating homestead property taxes. (Please see attachment).
Thank you for your consideration and for your service to Monroe County
residents.
Respectfully,
Loretta M. Di Tocco
Monroe County Resident