H 799

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  HB 799  2026
1A bill to be entitled
2An act relating to ad valorem tax revenue in fiscally
3constrained counties; creating s. 218.137, F.S.;
4requiring the Legislature to appropriate funds for a
5specified purpose; requiring that such funds be
6distributed in a specified manner; requiring specified
7counties to apply for such distribution; providing
8requirements for application; providing a specified
9calculation to be used to determine funding; providing
10for a reversion of funds in specified circumstances;
11providing a contingent effective date.
12
13Be It Enacted by the Legislature of the State of Florida:
14
15Section 1.        Section 218.137, Florida Statutes, is created
16to read:
17218.137      Offset for ad valorem tax revenue loss affecting
18fiscally constrained counties.—
19(1)     Beginning in the 2027-2028 fiscal year, the
20Legislature shall appropriate moneys to offset the reductions in
21ad valorem tax revenue experienced by fiscally constrained
22counties, as defined in s. 218.67(1), which occur as a direct
23result of the implementation of the amendment to s. 3(a), Art.
24VII of the State Constitution approved at the November 2026
25general election. The moneys appropriated for this purpose shall
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26    be distributed in January of each fiscal year among the fiscally
27    constrained counties based on each county's proportion of the
28    total reduction in ad valorem tax revenue resulting from the
29    implementation of the amendment to s. 3(a), Art. VII of the
30    State Constitution.
31(2)     On or before November 15 of each year, each fiscally
32    constrained county shall apply to the Department of Revenue to
33    participate in the distribution of the appropriation and provide
34    documentation supporting the county's estimated reduction in ad
35    valorem tax revenue in the form and manner prescribed by the
36    Department of Revenue. The documentation must include an
37    estimate of the reduction in taxable value directly attributable
38    to the amendment to s. 3(a), Art. VII of the State Constitution
39    approved at the November 2026 general election for all county
40    taxing jurisdictions within the county and must be prepared by
41    the property appraiser in each fiscally constrained county. The
42    documentation must also include the county millage rates
43    applicable in all such jurisdictions for the current year and
44    the prior year, rolled-back rates determined as provided in s.
45    200.065 for each county taxing jurisdiction, and maximum millage
46    rates that could have been levied by majority vote pursuant to
47    s. 200.065(5). For purposes of this section, each fiscally
48    constrained county's reduction in ad valorem tax revenue shall
49    be calculated as 95 percent of the estimated reduction in
50    taxable value multiplied by the lesser of the 2026 applicable
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51    millage rate or the applicable millage rate for each county
52    taxing jurisdiction in the current year. If a fiscally
53    constrained county fails to apply for the distribution, its
54    share shall revert to the fund from which the appropriation was
55    made.
56Section 2.        This act shall take effect January 1, 2027, if
57    the amendment to the State Constitution proposed by CS/HJR 1215,
58    as adopted at the 2025 Regular Session, is approved at the next
59    general election or at an earlier special election specifically
60    authorized by law for that purpose.
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