Florida Senate - 2026 COMMITTEE AMENDMENT
Bill No. SJR 2-F
Ì248424)Î248424
LEGISLATIVE ACTION
Senate . House
Comm: UNFAV .
06/01/2026 .
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The Committee on Appropriations (Smith) recommended the
following:
1 Senate Amendment
2
3 Delete lines 154 - 160
4 and insert:
5 (1) Assessments subject to this subsection shall be changed
6 annually on the date of assessment provided by law; but those
7 changes in assessments shall not exceed ten percent (10%) of the
8 assessment for the prior year. For real property used by the
9 owner for operation of a small business, those changes in
10 assessment may not exceed the following percentages for the
11 prior year:
12 a. Before January 1, 2027, ten percent (10%).
13 b. Beginning January 1, 2027, five percent (5%).
14
15 For purposes of this subsection, the term “small business” has
16 the same meaning as in Section 288.9932, Florida Statutes
17 (2025).