Florida Senate - 2026 COMMITTEE AMENDMENT
Bill No. SB 4-F
Ì714210^Î714210
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
06/01/2026 .
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The Committee on Appropriations (Grall) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete lines 65 - 722
4 and insert:
5 Section 2. Subsection (5) of section 200.065, Florida
6 Statutes, is amended to read:
7 200.065 Method of fixing millage.—
8 (5) In each fiscal year:
9 (a) The maximum millage rate that a county, municipality,
10 special district dependent to a county or municipality,
11 municipal service taxing unit, or independent special district
12 may levy is the a rolled-back rate computed pursuant to
13 subsection (1) based on the amount of taxes which would have
14 been levied in the prior year if the maximum millage rate had
15 been applied, adjusted for change in per capita Florida personal
16 income, unless a higher rate was adopted, in which case the
17 maximum is the adopted rate. The maximum millage rate applicable
18 to a county authorized to levy a county public hospital surtax
19 under s. 212.055 and which did so in fiscal year 2007 shall
20 exclude the revenues required to be contributed to the county
21 public general hospital in the current fiscal year for the
22 purposes of making the maximum millage rate calculation, but
23 shall be added back to the maximum millage rate allowed after
24 the roll back has been applied, the total of which shall be
25 considered the maximum millage rate for such a county for
26 purposes of this subsection. The revenue required to be
27 contributed to the county public general hospital for the
28 upcoming fiscal year shall be calculated as 11.873 percent times
29 the millage rate levied for countywide purposes in fiscal year
30 2007 times 95 percent of the preliminary tax roll for the
31 upcoming fiscal year. A higher rate may be adopted only under
32 the following conditions:
33 1. A rate of not more than 110 percent of the rolled-back
34 rate based on the previous year’s maximum millage rate, adjusted
35 for change in per capita Florida personal income, may be adopted
36 if approved by a two-thirds vote of the membership of the
37 governing body of the county, municipality, or independent
38 district; or
39 2. A rate in excess of 110 percent may be adopted if
40 approved by a unanimous vote of the membership of the governing
41 body of the county, municipality, or independent district or by
42 a three-fourths vote of the membership of the governing body if
43 the governing body has nine or more members, or if the rate is
44 approved by a referendum.
45 (b) The millage rate of a county or municipality, municipal
46 service taxing unit of that county, and any special district
47 dependent to that county or municipality may exceed the maximum
48 millage rate authorized calculated pursuant to this subsection
49 if the total county ad valorem taxes levied or total municipal
50 ad valorem taxes levied do not exceed the maximum total county
51 ad valorem taxes levied or maximum total municipal ad valorem
52 taxes levied, respectively. Voted millage and taxes levied by a
53 municipality or independent special district that has levied ad
54 valorem taxes for less than 5 years are not subject to this
55 limitation. The millage rate of a county authorized to levy a
56 county public hospital surtax under s. 212.055 may exceed the
57 maximum millage rate authorized calculated pursuant to this
58 subsection to the extent necessary to account for the revenues
59 required to be contributed to the county public hospital. Total
60 taxes levied may exceed the maximum calculated pursuant to
61 subsection (6) as a result of an increase in taxable value above
62 that certified in subsection (1) if such increase is less than
63 the percentage amounts contained in subsection (6) or if the
64 administrative adjustment cannot be made because the value
65 adjustment board is still in session at the time the tax roll is
66 extended; otherwise, millage rates subject to this subsection
67 may be reduced so that total taxes levied do not exceed the
68 maximum.
69
70 Any unit of government operating under a home rule charter
71 adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
72 Constitution of 1885, as preserved by s. 6(e), Art. VIII of the
73 State Constitution, which is granted the authority in the State
74 Constitution to exercise all the powers conferred now or
75 hereafter by general law upon municipalities and which exercises
76 such powers in the unincorporated area shall be recognized as a
77 municipality under this subsection. For a downtown development
78 authority established before the effective date of the State
79 Constitution which has a millage that must be approved by a
80 municipality, the governing body of that municipality shall be
81 considered the governing body of the downtown development
82 authority for purposes of this subsection.
83 Section 3. Section 200.068, Florida Statutes, is amended to
84 read:
85 200.068 Certification of compliance with this chapter.—Not
86 later than 30 days following adoption of an ordinance or
87 resolution establishing a property tax levy, each taxing
88 authority shall certify compliance with the provisions of this
89 chapter to the Department of Revenue. In addition to a statement
90 of compliance, such certification shall include a copy of the
91 ordinance or resolution so adopted; a copy of the certification
92 of value showing rolled-back millage and proposed millage rates,
93 as provided to the property appraiser pursuant to s. 200.065(1)
94 and (2)(b); maximum millage rates authorized calculated pursuant
95 to s. 200.065(5), together with values and calculations upon
96 which the maximum millage rates are based; and a certified copy
97 of the advertisement, as published pursuant to s. 200.065(3). In
98 certifying compliance, the governing body of the county shall
99 also include a certified copy of the notice required under s.
100 194.037. However, if the value adjustment board completes its
101 hearings after the deadline for certification under this
102 section, the county shall submit such copy to the department not
103 later than 30 days following completion of such hearings.
104 Section 4. For the purpose of incorporating the amendment
105 made by this act to section 200.065, Florida Statutes, in a
106 reference thereto, subsection (2) of section 218.12, Florida
107 Statutes, is reenacted to read:
108 218.12 Appropriations to offset reductions in ad valorem
109 tax revenue in fiscally constrained counties.—
110 (2) On or before November 15 of each year, each fiscally
111 constrained county shall apply to the Department of Revenue to
112 participate in the distribution of the appropriation and provide
113 documentation supporting the county’s estimated reduction in ad
114 valorem tax revenue in the form and manner prescribed by the
115 Department of Revenue. The documentation must include an
116 estimate of the reduction in taxable value directly attributable
117 to revisions of Art. VII of the State Constitution for all
118 county taxing jurisdictions within the county and shall be
119 prepared by the property appraiser in each fiscally constrained
120 county. The documentation must also include the county millage
121 rates applicable in all such jurisdictions for both the current
122 year and the prior year; rolled-back rates, determined as
123 provided in s. 200.065, for each county taxing jurisdiction; and
124 maximum millage rates that could have been levied by majority
125 vote pursuant to s. 200.065(5). For purposes of this section,
126 each fiscally constrained county’s reduction in ad valorem tax
127 revenue shall be calculated as 95 percent of the estimated
128 reduction in taxable value times the lesser of the 2007
129 applicable millage rate or the applicable millage rate for each
130 county taxing jurisdiction in the current year. If a fiscally
131 constrained county fails to apply for the distribution, its
132 share shall revert to the fund from which the appropriation was
133 made.
134 Section 5. For the purpose of incorporating the amendment
135 made by this act to section 200.065, Florida Statutes, in a
136 reference thereto, subsection (2) of section 218.125, Florida
137 Statutes, is reenacted to read:
138 218.125 Offset for tax loss associated with certain
139 constitutional amendments affecting fiscally constrained
140 counties.—
141 (2) On or before November 15 of each year, each fiscally
142 constrained county shall apply to the Department of Revenue to
143 participate in the distribution of the appropriation and provide
144 documentation supporting the county’s estimated reduction in ad
145 valorem tax revenue in the form and manner prescribed by the
146 Department of Revenue. The documentation must include an
147 estimate of the reduction in taxable value directly attributable
148 to revisions of Art. VII of the State Constitution for all
149 county taxing jurisdictions within the county and shall be
150 prepared by the property appraiser in each fiscally constrained
151 county. The documentation must also include the county millage
152 rates applicable in all such jurisdictions for the current year
153 and the prior year, rolled-back rates determined as provided in
154 s. 200.065 for each county taxing jurisdiction, and maximum
155 millage rates that could have been levied by majority vote
156 pursuant to s. 200.065(5). For purposes of this section, each
157 fiscally constrained county’s reduction in ad valorem tax
158 revenue shall be calculated as 95 percent of the estimated
159 reduction in taxable value multiplied by the lesser of the 2010
160 applicable millage rate or the applicable millage rate for each
161 county taxing jurisdiction in the current year. If a fiscally
162 constrained county fails to apply for the distribution, its
163 share shall revert to the fund from which the appropriation was
164 made.
165 Section 6. For the purpose of incorporating the amendment
166 made by this act to section 200.065, Florida Statutes, in a
167 reference thereto, subsection (2) of section 218.136, Florida
168 Statutes, is reenacted to read:
169 218.136 Offset for ad valorem revenue loss affecting
170 fiscally constrained counties.—
171 (2) On or before November 15 of each year, each fiscally
172 constrained county shall apply to the Department of Revenue to
173 participate in the distribution of the appropriation and provide
174 documentation supporting the county’s estimated reduction in ad
175 valorem tax revenue in the form and manner prescribed by the
176 Department of Revenue. The documentation must include an
177 estimate of the reduction in taxable value directly attributable
178 to revisions of s. 6(a), Art. VII of the State Constitution
179 approved in the November 2024 general election for all county
180 taxing jurisdictions within the county and shall be prepared by
181 the property appraiser in each fiscally constrained county. The
182 documentation must also include the county millage rates
183 applicable in all such jurisdictions for the current year and
184 the prior year, rolled-back rates determined as provided in s.
185 200.065 for each county taxing jurisdiction, and maximum millage
186 rates that could have been levied by majority vote pursuant to
187 s. 200.065(5). For purposes of this section, each fiscally
188 constrained county’s reduction in ad valorem tax revenue shall
189 be calculated as 95 percent of the estimated reduction in
190 taxable value multiplied by the lesser of the 2024 applicable
191 millage rate or the applicable millage rate for each county
192 taxing jurisdiction in the current year. If a fiscally
193 constrained county fails to apply for the distribution, its
194 share shall revert to the fund from which the appropriation was
195 made.
196 Section 7. Notwithstanding s. 101.161(3)(a), Florida
197 Statutes, a ballot summary may exceed 75 words for a joint
198 resolution proposing an amendment or a revision to ss. 4, 6, and
199 9, Article VII of the State Constitution which is to be
200 submitted to the electors at the general election to be held on
201 November 3, 2026.
202 Section 8. If any law amended by this act was also amended
203 by a law enacted during the 2026 Regular Session or 2026 Special
204 Session E of the Legislature, such laws shall be construed as if
205 they had been enacted during the same session of the Legislature
206 and full effect shall be given to each if possible.
207
208 ================= T I T L E A M E N D M E N T ================
209 And the title is amended as follows:
210 Delete lines 7 - 46
211 and insert:
212 amending s. 200.065, F.S.; revising limitations on the
213 maximum millage rate that may be levied by certain
214 units of government; amending s. 200.068, F.S.;
215 conforming a provision to changes made by the act;
216 reenacting ss. 218.12(2), 218.125(2), and 218.136(2),
217 F.S., relating to appropriations to offset reductions
218 in ad valorem tax revenue in fiscally constrained
219 counties, offsets for tax loss associated with certain
220 constitutional amendments affecting fiscally
221 constrained counties, and offsets for ad valorem
222 revenue loss affecting fiscally constrained counties,
223 respectively, to incorporate the amendments made to s.
224 200.065, F.S., in references thereto; authorizing the
225 ballot summary of a specified proposed amendment or
226 revision of the State Constitution to exceed a
227 specified word limit; providing for construction of
228 the act in pari materia with laws enacted during the
229 2026 Regular Session and 2026 Special Session E of the
230 Legislature; providing an effective date.