Florida Senate - 2026 COMMITTEE AMENDMENT
Bill No. SB 4-F
Ì953666KÎ953666
LEGISLATIVE ACTION
Senate . House
Comm: UNFAV .
06/01/2026 .
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The Committee on Appropriations (Polsky) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete line 723
4 and insert:
5 Section 14. (1) The Office of Program Policy Analysis and
6 Government Accountability shall conduct research, analyze data,
7 and prepare and submit to the Governor, the President of the
8 Senate, and the Speaker of the House of Representatives by
9 December 1, 2027, and annually thereafter, a report containing
10 its findings and recommendations related to the property tax
11 reforms proposed in SJR 2-F, 2026 Special Session F.
12 (2) At a minimum, the report must include all of the
13 following:
14 (a) An assessment of the economic impact of SJR 2-F, 2026
15 Special Session F, including, but not limited to:
16 1. An assessment of the impacts of SJR 2-F, 2026 Special
17 Session F, on the housing markets in communities in this state;
18 and
19 2. An assessment of economic activity resulting from tax
20 reductions on homestead property owners.
21 (b) An assessment of the impact of SJR 2-F, 2026 Special
22 Session F, on state and local governments, including, but not
23 limited to:
24 1. Calculations of the amount of revenue reductions as a
25 result of the passage of SJR 2-F, 2026 Special Session F, with
26 impacts grouped by type of local government;
27 2. Calculations of the amount of state revenue needed to
28 supplement local governments for core services, including public
29 safety, education, infrastructure, natural resources, debt
30 service, and retirement benefits;
31 3. An assessment of any reduction in local government
32 services; and
33 4. An analysis related to the manner in which local
34 governments have replaced the loss of ad valorem revenue,
35 including increased assessments, fees, or non-ad valorem taxes.
36 (c) Recommendations for future legislative action,
37 including consideration of any increase in the amount of
38 assessed valuation exempt from taxation under s. 6(a)(4)a.1.,
39 Article VII of the State Constitution and any proposals for
40 additional constitutional amendments, revisions, or repeals.
41 (3) The effective date of this section is contingent upon
42 the adoption by the electors of an amendment or a revision to
43 ss. 4, 6, and 9, Article VII of the State Constitution, as
44 proposed by SJR 2-F, 2026 Special Session F, or similar joint
45 resolution adopted in the same legislative session.
46 Section 15. Except as otherwise expressly provided in this
47 act, this act shall take effect upon becoming a law.
48
49 ================= T I T L E A M E N D M E N T ================
50 And the title is amended as follows:
51 Delete line 46
52 and insert:
53 an appropriation; requiring the Office of Program
54 Policy Analysis and Government Accountability to
55 conduct research, analyze data, and prepare and submit
56 a report of its findings and recommendations related
57 to SJR 2-F, 2026 Special Session F, to the Governor
58 and the Legislature by a specified date and annually
59 thereafter; specifying requirements for the report;
60 providing effective dates.