Florida Senate - 2026 CS for SB 4-F
By the Committee on Appropriations; and Senators Avila, Bernard,
and Mayfield
576-00029-26F 20264Fc1
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.; revising limitations on the
8 maximum millage rate that may be levied by certain
9 units of government; amending s. 200.068, F.S.;
10 conforming a provision to changes made by the act;
11 reenacting ss. 218.12(2), 218.125(2), and 218.136(2),
12 F.S., relating to appropriations to offset reductions
13 in ad valorem tax revenue in fiscally constrained
14 counties, offsets for tax loss associated with certain
15 constitutional amendments affecting fiscally
16 constrained counties, and offsets for ad valorem
17 revenue loss affecting fiscally constrained counties,
18 respectively, to incorporate the amendments made to s.
19 200.065, F.S., in references thereto; authorizing the
20 ballot summary of a specified proposed amendment or
21 revision of the State Constitution to exceed a
22 specified word limit; providing for construction of
23 the act in pari materia with laws enacted during the
24 2026 Regular Session and 2026 Special Session E of the
25 Legislature; providing an effective date.
26
27 Be It Enacted by the Legislature of the State of Florida:
28
29 Section 1. Paragraphs (l) and (m) of subsection (8) of
30 section 200.001, Florida Statutes, are amended to read:
31 200.001 Millages; definitions and general provisions.—
32 (8)
33 (l) “Maximum total county ad valorem taxes levied” means
34 the total taxes levied by a county, municipal service taxing
35 units of that county, and special districts dependent to that
36 county at their individual maximum millages, authorized
37 calculated pursuant to s. 200.065(5)(a) for fiscal years 2009
38 2010 and thereafter.
39 (m) “Maximum total municipal ad valorem taxes levied” means
40 the total taxes levied by a municipality and special districts
41 dependent to that municipality at their individual maximum
42 millages, authorized calculated pursuant to s. 200.065(5)(a) s.
43 200.065(5)(b) for fiscal years 2009-2010 and thereafter.
44 Section 2. Subsection (5) of section 200.065, Florida
45 Statutes, is amended to read:
46 200.065 Method of fixing millage.—
47 (5) In each fiscal year:
48 (a) The maximum millage rate that a county, municipality,
49 special district dependent to a county or municipality,
50 municipal service taxing unit, or independent special district
51 may levy is the a rolled-back rate computed pursuant to
52 subsection (1) based on the amount of taxes which would have
53 been levied in the prior year if the maximum millage rate had
54 been applied, adjusted for change in per capita Florida personal
55 income, unless a higher rate was adopted, in which case the
56 maximum is the adopted rate. The maximum millage rate applicable
57 to a county authorized to levy a county public hospital surtax
58 under s. 212.055 and which did so in fiscal year 2007 shall
59 exclude the revenues required to be contributed to the county
60 public general hospital in the current fiscal year for the
61 purposes of making the maximum millage rate calculation, but
62 shall be added back to the maximum millage rate allowed after
63 the roll back has been applied, the total of which shall be
64 considered the maximum millage rate for such a county for
65 purposes of this subsection. The revenue required to be
66 contributed to the county public general hospital for the
67 upcoming fiscal year shall be calculated as 11.873 percent times
68 the millage rate levied for countywide purposes in fiscal year
69 2007 times 95 percent of the preliminary tax roll for the
70 upcoming fiscal year. A higher rate may be adopted only under
71 the following conditions:
72 1. A rate of not more than 110 percent of the rolled-back
73 rate based on the previous year’s maximum millage rate, adjusted
74 for change in per capita Florida personal income, may be adopted
75 if approved by a two-thirds vote of the membership of the
76 governing body of the county, municipality, or independent
77 district; or
78 2. A rate in excess of 110 percent may be adopted if
79 approved by a unanimous vote of the membership of the governing
80 body of the county, municipality, or independent district or by
81 a three-fourths vote of the membership of the governing body if
82 the governing body has nine or more members, or if the rate is
83 approved by a referendum.
84 (b) The millage rate of a county or municipality, municipal
85 service taxing unit of that county, and any special district
86 dependent to that county or municipality may exceed the maximum
87 millage rate authorized calculated pursuant to this subsection
88 if the total county ad valorem taxes levied or total municipal
89 ad valorem taxes levied do not exceed the maximum total county
90 ad valorem taxes levied or maximum total municipal ad valorem
91 taxes levied, respectively. Voted millage and taxes levied by a
92 municipality or independent special district that has levied ad
93 valorem taxes for less than 5 years are not subject to this
94 limitation. The millage rate of a county authorized to levy a
95 county public hospital surtax under s. 212.055 may exceed the
96 maximum millage rate authorized calculated pursuant to this
97 subsection to the extent necessary to account for the revenues
98 required to be contributed to the county public hospital. Total
99 taxes levied may exceed the maximum calculated pursuant to
100 subsection (6) as a result of an increase in taxable value above
101 that certified in subsection (1) if such increase is less than
102 the percentage amounts contained in subsection (6) or if the
103 administrative adjustment cannot be made because the value
104 adjustment board is still in session at the time the tax roll is
105 extended; otherwise, millage rates subject to this subsection
106 may be reduced so that total taxes levied do not exceed the
107 maximum.
108
109 Any unit of government operating under a home rule charter
110 adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
111 Constitution of 1885, as preserved by s. 6(e), Art. VIII of the
112 State Constitution, which is granted the authority in the State
113 Constitution to exercise all the powers conferred now or
114 hereafter by general law upon municipalities and which exercises
115 such powers in the unincorporated area shall be recognized as a
116 municipality under this subsection. For a downtown development
117 authority established before the effective date of the State
118 Constitution which has a millage that must be approved by a
119 municipality, the governing body of that municipality shall be
120 considered the governing body of the downtown development
121 authority for purposes of this subsection.
122 Section 3. Section 200.068, Florida Statutes, is amended to
123 read:
124 200.068 Certification of compliance with this chapter.—Not
125 later than 30 days following adoption of an ordinance or
126 resolution establishing a property tax levy, each taxing
127 authority shall certify compliance with the provisions of this
128 chapter to the Department of Revenue. In addition to a statement
129 of compliance, such certification shall include a copy of the
130 ordinance or resolution so adopted; a copy of the certification
131 of value showing rolled-back millage and proposed millage rates,
132 as provided to the property appraiser pursuant to s. 200.065(1)
133 and (2)(b); maximum millage rates authorized calculated pursuant
134 to s. 200.065(5), together with values and calculations upon
135 which the maximum millage rates are based; and a certified copy
136 of the advertisement, as published pursuant to s. 200.065(3). In
137 certifying compliance, the governing body of the county shall
138 also include a certified copy of the notice required under s.
139 194.037. However, if the value adjustment board completes its
140 hearings after the deadline for certification under this
141 section, the county shall submit such copy to the department not
142 later than 30 days following completion of such hearings.
143 Section 4. For the purpose of incorporating the amendment
144 made by this act to section 200.065, Florida Statutes, in a
145 reference thereto, subsection (2) of section 218.12, Florida
146 Statutes, is reenacted to read:
147 218.12 Appropriations to offset reductions in ad valorem
148 tax revenue in fiscally constrained counties.—
149 (2) On or before November 15 of each year, each fiscally
150 constrained county shall apply to the Department of Revenue to
151 participate in the distribution of the appropriation and provide
152 documentation supporting the county’s estimated reduction in ad
153 valorem tax revenue in the form and manner prescribed by the
154 Department of Revenue. The documentation must include an
155 estimate of the reduction in taxable value directly attributable
156 to revisions of Art. VII of the State Constitution for all
157 county taxing jurisdictions within the county and shall be
158 prepared by the property appraiser in each fiscally constrained
159 county. The documentation must also include the county millage
160 rates applicable in all such jurisdictions for both the current
161 year and the prior year; rolled-back rates, determined as
162 provided in s. 200.065, for each county taxing jurisdiction; and
163 maximum millage rates that could have been levied by majority
164 vote pursuant to s. 200.065(5). For purposes of this section,
165 each fiscally constrained county’s reduction in ad valorem tax
166 revenue shall be calculated as 95 percent of the estimated
167 reduction in taxable value times the lesser of the 2007
168 applicable millage rate or the applicable millage rate for each
169 county taxing jurisdiction in the current year. If a fiscally
170 constrained county fails to apply for the distribution, its
171 share shall revert to the fund from which the appropriation was
172 made.
173 Section 5. For the purpose of incorporating the amendment
174 made by this act to section 200.065, Florida Statutes, in a
175 reference thereto, subsection (2) of section 218.125, Florida
176 Statutes, is reenacted to read:
177 218.125 Offset for tax loss associated with certain
178 constitutional amendments affecting fiscally constrained
179 counties.—
180 (2) On or before November 15 of each year, each fiscally
181 constrained county shall apply to the Department of Revenue to
182 participate in the distribution of the appropriation and provide
183 documentation supporting the county’s estimated reduction in ad
184 valorem tax revenue in the form and manner prescribed by the
185 Department of Revenue. The documentation must include an
186 estimate of the reduction in taxable value directly attributable
187 to revisions of Art. VII of the State Constitution for all
188 county taxing jurisdictions within the county and shall be
189 prepared by the property appraiser in each fiscally constrained
190 county. The documentation must also include the county millage
191 rates applicable in all such jurisdictions for the current year
192 and the prior year, rolled-back rates determined as provided in
193 s. 200.065 for each county taxing jurisdiction, and maximum
194 millage rates that could have been levied by majority vote
195 pursuant to s. 200.065(5). For purposes of this section, each
196 fiscally constrained county’s reduction in ad valorem tax
197 revenue shall be calculated as 95 percent of the estimated
198 reduction in taxable value multiplied by the lesser of the 2010
199 applicable millage rate or the applicable millage rate for each
200 county taxing jurisdiction in the current year. If a fiscally
201 constrained county fails to apply for the distribution, its
202 share shall revert to the fund from which the appropriation was
203 made.
204 Section 6. For the purpose of incorporating the amendment
205 made by this act to section 200.065, Florida Statutes, in a
206 reference thereto, subsection (2) of section 218.136, Florida
207 Statutes, is reenacted to read:
208 218.136 Offset for ad valorem revenue loss affecting
209 fiscally constrained counties.—
210 (2) On or before November 15 of each year, each fiscally
211 constrained county shall apply to the Department of Revenue to
212 participate in the distribution of the appropriation and provide
213 documentation supporting the county’s estimated reduction in ad
214 valorem tax revenue in the form and manner prescribed by the
215 Department of Revenue. The documentation must include an
216 estimate of the reduction in taxable value directly attributable
217 to revisions of s. 6(a), Art. VII of the State Constitution
218 approved in the November 2024 general election for all county
219 taxing jurisdictions within the county and shall be prepared by
220 the property appraiser in each fiscally constrained county. The
221 documentation must also include the county millage rates
222 applicable in all such jurisdictions for the current year and
223 the prior year, rolled-back rates determined as provided in s.
224 200.065 for each county taxing jurisdiction, and maximum millage
225 rates that could have been levied by majority vote pursuant to
226 s. 200.065(5). For purposes of this section, each fiscally
227 constrained county’s reduction in ad valorem tax revenue shall
228 be calculated as 95 percent of the estimated reduction in
229 taxable value multiplied by the lesser of the 2024 applicable
230 millage rate or the applicable millage rate for each county
231 taxing jurisdiction in the current year. If a fiscally
232 constrained county fails to apply for the distribution, its
233 share shall revert to the fund from which the appropriation was
234 made.
235 Section 7. Notwithstanding s. 101.161(3)(a), Florida
236 Statutes, a ballot summary may exceed 75 words for a joint
237 resolution proposing an amendment or a revision to ss. 4, 6, and
238 9, Article VII of the State Constitution which is to be
239 submitted to the electors at the general election to be held on
240 November 3, 2026.
241 Section 8. If any law amended by this act was also amended
242 by a law enacted during the 2026 Regular Session or 2026 Special
243 Session E of the Legislature, such laws shall be construed as if
244 they had been enacted during the same session of the Legislature
245 and full effect shall be given to each if possible.
246 Section 9. This act shall take effect upon becoming a law.