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H 7031

Florida House•Passed

Summary

H 7031, “Taxation”, was introduced in the House on May 5, 2026 by Rep. Wyman Duggan (R). It last saw action on Jul 1, 2026: Chapter No. 2026-239.

Record

Text

H 7031 has 4 roll calls.

h7031/enrolled.txt
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    ENROLLED
    HB 7031E, Engrossed 1  2026E Legislature
An act relating to taxation; amending s. 163.387,
F.S.; providing that certain special districts are
exempt from specified appropriation requirements;
amending s. 192.091, F.S.; revising commissions paid
by the board of county commissioners; authorizing a
tax collector to waive certain commissions; providing
requirements for the waiver of such commissioners;
providing requirements to rescind such waiver;
requiring that the waiver be made by a specified date
for a certain year; providing for future repeal;
amending s. 193.155, F.S.; conforming provisions to
align with the State Constitution; providing
applicability; amending s. 193.461, F.S.; revising the
definition of the term "agricultural purposes";
providing applicability; creating s. 193.4616, F.S.;
providing for the classification of certain property;
defining the term "packinghouse"; requiring certain
property be assessed in a specified manner; providing
requirements for such assessment; providing for
alternate assessment in certain circumstances;
providing applicability; creating s. 193.626, F.S.;
providing definitions; requiring certain property be
assessed in a specified manner; providing requirements
to be eligible for such assessment; providing for
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 ENROLLED
 HB 7031E, Engrossed 1  2026E Legislature
alternate assessment in certain circumstances;
providing legislative intent; authorizing the
Department of Revenue to adopt emergency rules;
providing such rules to be effective for a specified
period of time; providing for future repeal; providing
applicability; amending s. 194.032, F.S.; revising the
purposes for which value adjustment boards are
required to meet; amending s. 195.087, F.S.; revising
information required to be posted online relating to
tax collector and property appraiser budgets; amending
s. 196.011, F.S.; requiring a notice of disapproval to
be served before a specified event in certain
circumstances; amending s. 196.015, F.S.; providing
that certain documents are sufficient to establish
permanent residency for specified purposes; amending
s. 196.061, F.S; providing that the prohibition on
rental of a homestead does not apply to specified
individuals; providing applicability; amending s.
196.151, F.S.; requiring a notice of disapproval to be
served before a specified event in certain
circumstances; amending s. 196.173, F.S.; revising the
list of military operations that qualify certain
servicemembers for an ad valorem tax exemption;
providing applicability; providing that, for a certain
ad valorem tax roll, an application must be filed
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 ENROLLED
 HB 7031E, Engrossed 1  2026E Legislature
before a specified date; providing that for such tax
roll, a specified exemption may be calculated in a
certain manner; providing that a property appraiser
may grant a specified tax exemption in certain
circumstances; authorizing an applicant to file an
appeal to the value adjustment board in certain
circumstances; providing that a filing fee is not
required for such petition; authorizing the value
adjustment board to grant the exemption in certain
circumstances; authorizing a servicemember to receive
a refund of property taxes for certain tax years in
certain circumstances; requiring the amount of the
refund be calculated in a specified manner; providing
applicability; amending s. 196.193, F.S.; requiring a
notice of disapproval to be served before a specified
event in certain circumstances; providing
applicability; amending s. 200.065, F.S.; revising the
circumstances under which a specified millage rate may
be adopted; providing applicability; amending s.
201.15, F.S.; revising the distribution of certain
collected taxes; amending s. 212.04, F.S.; prohibiting
taxes from being levied on admission to specified
tournaments; providing for future expiration; amending
s. 212.08, F.S.; providing that state universities and
Florida College System institutions may receive a
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  ENROLLED
  HB 7031E, Engrossed 1  2026E Legislature
refund of sales tax paid on tangible personal property
used in public works contracts under specified
circumstances; providing procedures for such
exemption; revising the types of portable gas cans
eligible for a certain sales tax exemption; revising
the exemption period for a specified sales tax
holiday; providing definitions; providing a sales tax
exemption for certain home hardening products;
requiring such exemption be in the form of a specified
refund; providing requirements for such refund;
providing requirements for the Department of Revenue
in issuing such refunds; authorizing the department to
adopt emergency rules; specifying the timeframe such
rules are effective; providing for future repeal;
amending s. 212.1832, F.S.; revising the definition of
the term "motor vehicle"; amending s. 213.255, F.S.;
removing a prohibition on processing an application
before it is determined complete; revising the
circumstances under which interest is calculated;
authorizing the Department of Revenue to deny an
application in certain circumstances; revising when
interest begins to accrue; requiring certain notices
issued by the department include specified
information; providing applicability; reenacting s.
259.042(9), F.S., relating to tax increment financing
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  ENROLLED
  HB 7031E, Engrossed 1  2026E Legislature
for conservation lands; amending s. 339.2816, F.S.;
requiring, rather than authorizing, that certain funds
received from the State Transportation Trust Fund be
used for the Small County Road Assistance Program;
requiring the department to use other additional
revenues for the Small County Road Assistance Program;
amending s. 339.2818, F.S.; deleting a provision that
the funds allocated under the Small County Outreach
Program are in addition to the Small County Road
Assistance Program; amending s. 402.261, F.S.;
revising fiscal years subject to a specified maximum
tax credit; prohibiting tax credits for specified
fiscal years from being approved; amending s. 402.62,
F.S.; providing that a taxpayer may not apply for a
Strong Families Tax Credit greater than a specified
amount; providing the maximum tax credits authorized
to be allocated to a single charity during a specified
time period; amending s. 551.106, F.S.; providing that
certain permitholders are exempt from a specified
license fee; revising downward the tax rate on certain
slot machine revenues; amending s. 624.509, F.S.;
revising the order in which certain credits are
intended to be applied; providing applicability;
amending s. 689.261, F.S.; defining the terms "listing
platform" and "property"; requiring certain listings
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  ENROLLED
  HB 7031E, Engrossed 1  2026E Legislature
to include estimated ad valorem taxes; requiring
property visible on a listing platform to include the
estimated ad valorem taxes for such property;
providing requirements for the calculation and display
of such taxes; providing requirements for listing
platforms, the Department of Revenue, and property
appraisers; providing protection from liability for
specified parties who take certain actions;
prohibiting certain materials from including specified
information; requiring, beginning on a specified date,
the department to annually publish a formula,
countywide aggregate millage rate, and certain
information on its website; authorizing the department
to adopt rules; amending s. 849.086, F.S.; revising
downward a certain tax paid by cardroom operators on
certain receipts; amending s. 1011.73, F.S.; revising
procedures for certain district millage elections;
amending ch. 2024-159, Laws of Florida, extending by 1
year an exemption from excise taxes for certain notes
and written obligations; creating a sales tax
exemption for specified hunting, fishing, and camping
products; providing definitions; authorizing the
Department of Revenue to adopt emergency rules;
specifying the timeframe such rules are effective;
providing effective dates.
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  ENROLLED
  HB 7031E, Engrossed 1  2026E Legislature
    Be It Enacted by the Legislature of the State of Florida:
Section 1.  Paragraph (c) of subsection (2) of section
    163.387, Florida Statutes, is amended to read:
163.387       Redevelopment trust fund.—
(2)
(c)      The following public bodies or taxing authorities are
    exempt from paragraph (a):
1.      A special district that levies ad valorem taxes on
    taxable real property in more than one county.
2.      A special district for which the sole available source
    of revenue the district has the authority to levy is ad valorem
    taxes at the time an ordinance is adopted under this section.
    However, revenues or aid that may be dispensed or appropriated
    to a district as defined in s. 388.011 at the discretion of an
    entity other than such district shall not be deemed available.
3.      A library district, except a library district in a
    jurisdiction where the community redevelopment agency had
    validated bonds as of April 30, 1984.
4.      A neighborhood improvement district created under the
    Safe Neighborhoods Act.
5.      A metropolitan transportation authority.
6.      A water management district created under s. 373.069.
7.      For a community redevelopment agency created on or
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  ENROLLED
  HB 7031E, Engrossed 1  2026E Legislature
    after July 1, 2016, a hospital district that is a special
    district as defined in s. 189.012.
8.      A special district created pursuant to s. 125.901.
Section 2.  Subsection (2) of section 192.091, Florida
    Statutes, is amended to read:
192.091       Commissions of property appraisers and tax
    collectors.—
(2)      The tax collectors of the several counties of the
    state shall be entitled to receive, upon the amount of all real
    and tangible personal property taxes and special assessments
    collected and remitted, the following commissions:
(a)      On the county tax:
1.      Ten percent on the first $100,000;
2.      Five percent on the next $100,000;
3.      Three percent on the balance up to the amount of taxes
    collected and remitted on an assessed valuation of $50 million;
    and
4.      Two percent on the balance.
(b)      On collections on behalf of each taxing district and
    special assessment district:
1.a.        Three percent on the amount of taxes collected and
    remitted on an assessed valuation of $50 million; and
b.      Two percent on the balance; and
2.      Actual costs of collection, not to exceed 2 percent, on
    the amount of special assessments collected and remitted.
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  ENROLLED
  HB 7031E, Engrossed 1  2026E Legislature
(c)     For the purposes of commissions pursuant to paragraph
    (b) related to taxes collected on school millages defined in s.
    200.001(3): this subsection,
1.      The commissions on the amount of taxes collected from
    the nonvoted school millages millage, and on the amount of
    additional taxes that would be collected for school districts if
    the exemptions applicable to homestead property for school
    district taxation were the same as exemptions applicable for all
    other ad valorem taxation, shall be paid by the board of county
    commissioners.
2.a.        The tax collector may waive the commission authorized
    in paragraph (b) for voted school millages as described in s.
    200.001(3)(c) and (e).
b.      A waiver under this subparagraph must be communicated
    to the board of county commissioners in writing no later than
    March 1 for the fiscal year beginning October 1 of the calendar
    year the waiver takes effect and shall remain in effect unless
    rescinded in writing by the tax collector. Rescindment of a
    waiver under this subparagraph must be communicated to the board
    of county commissioners in writing no later than March 1 for the
    fiscal year beginning October 1 of the calendar year the
    rescindment takes effect.
c.      For the 2026 calendar year only, the deadline for
    communicating a waiver under subparagraph b. is September 1,
    2026. This sub-subparagraph is repealed January 1, 2027.
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  ENROLLED
  HB 7031E, Engrossed 1  2026E Legislature
Section 3.  Paragraphs (a) and (b) of subsection (8) of
    section 193.155, Florida Statutes, are amended to read:
193.155       Homestead assessments.—Homestead property shall be
    assessed at just value as of January 1, 1994. Property receiving
    the homestead exemption after January 1, 1994, shall be assessed
    at just value as of January 1 of the year in which the property
    receives the exemption unless the provisions of subsection (8)
    apply.
(8)     Property assessed under this section shall be assessed
    at less than just value when the person who establishes a new
    homestead has received a homestead exemption as of January 1 of
    any of the 3 immediately preceding years. For purposes of this
    subsection, a husband and wife who owned and both permanently
    resided on a previous homestead shall each be considered to have
    received the homestead exemption even though only the husband or
    the wife applied for the homestead exemption on the previous
    homestead. The assessed value of the newly established homestead
    shall be determined as provided in this subsection.
(a)     If the just value of the new homestead as of January 1
    is greater than or equal to the just value of the immediate
    prior homestead as of January 1 of the year in which the
    immediate prior homestead was abandoned, the assessed value of
    the new homestead shall be the just value of the new homestead
    minus an amount equal to the lesser of $500,000 or the
    difference between the just value and the assessed value of the
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  HB 7031E, Engrossed 1  2026E Legislature
    immediate prior homestead as of January 1 of the year in which
    the prior homestead was abandoned. Thereafter, the homestead
    shall be assessed as provided in this section.
(b)     If the just value of the new homestead as of January 1
    is less than the just value of the immediate prior homestead as
    of January 1 of the year in which the immediate prior homestead
    was abandoned, the assessed value of the new homestead shall be
    equal to the just value of the new homestead divided by the just
    value of the immediate prior homestead and multiplied by the
    assessed value of the immediate prior homestead. However, if the
    difference between the just value of the new homestead and the
    assessed value of the new homestead calculated pursuant to this
    paragraph is greater than $500,000, the assessed value of the
    new homestead shall be increased so that the difference between
    the just value and the assessed value equals $500,000.
    Thereafter, the homestead shall be assessed as provided in this
    section.
Section 4.  The amendments made by this act to s. 193.155,
    Florida Statutes, first apply to the 2027 ad valorem tax roll.
Section 5.  Subsection (5) of section 193.461, Florida
    Statutes, is amended to read:
193.461       Agricultural lands; classification and assessment;
    mandated eradication or quarantine program; natural disasters.—
(5)     For the purpose of this section, the term
    "agricultural purposes" includes, but is not limited to,
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  ENROLLED
  HB 7031E, Engrossed 1  2026E Legislature
    horticulture; floriculture; viticulture; forestry; dairy;
    livestock; poultry; bee; pisciculture, if the land is used
    principally for the production of tropical fish; aquaculture as
    defined in s. 597.0015; algaculture; sod farming; and all forms
    of farm products as defined in s. 823.14(3) and farm production.
    The term shall also include compost, as defined in s. 576.011,
    derived entirely from agricultural activity and regulated
    pursuant to s. 403.7043.
Section 6.  The amendments made by this act to s. 193.461,
    Florida Statutes, first apply to the 2027 property tax roll.
Section 7.  Section 193.4616, Florida Statutes, is created
    to read:
193.4616  Agricultural lands used for packaging of fruits
    and vegetables.—
(1)     For purposes of this section, "packinghouse" means any
    building, structure, or place where fruits or vegetables are
    packed or otherwise prepared for market or shipment in fresh
    form, if such building, structure, or place is located on, or
    contiguous with, land with an agricultural classification.
(2)     For purposes of the income methodology approach to
    assessment of property used for agricultural purposes,
    packinghouses and the land on which they are located, if used
    exclusively for the processing of fruit or vegetable products
    harvested from agricultural land that is owned by the owner of
    the packinghouse, shall be considered a part of the average
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  ENROLLED
  HB 7031E, Engrossed 1  2026E Legislature
    yields per acre and shall have no separately assessable
    contributory value.
(3)     To qualify for assessment under this section, the land
    on which the packinghouse is located and the land from which the
    agricultural products are harvested must share common ownership,
    either directly or through related and wholly owned
    partnerships, associations, corporations, organizations, trusts,
    or other legal entity or subsidiary formed for the purpose of
    owning real property in this state.
(4)     In years in which proper application for agricultural
    assessment has not been made, the property shall be assessed
    under the provisions of s. 193.011.
Section 8.  Section 193.4616, Florida Statutes, as created
    by this act, shall first apply to the 2027 tax roll.
Section 9.  Section 193.626, Florida Statutes, is created
    to read:
193.626       Assessment of mobile home parks.—
(1)     As used in this section, the terms "mobile home lot,"
    "mobile home owner," "mobile home park," and "mobile home park
    owner" have the same meaning as in s. 723.003.
(2)     If, on January 1 of the taxable year, 75 percent of
    the mobile home lots located in a mobile home park are subject
    to written rental agreements for a term of at least 1 year and
    if all ad valorem taxes levied on the property are required in
    the written mobile home lot rental agreements to be passed
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  HB 7031E, Engrossed 1  2026E Legislature
    through, in proportionate shares, to the respective mobile home
    owners pursuant to s. 723.031(5)(c), then such property shall be
    assessed as follows:
(a)     Beginning January 1, 2027, or January 1 of the year
    following the year that the property qualifies for an assessment
    limitation under this subsection, the property shall be assessed
    using the most recent year's assessed value as the basis for any
    change in assessment. Any change resulting from such assessment
    shall not exceed 3 percent of the assessed value of the property
    for the most recent year.
(b)     If the assessed value of the property as calculated
    under paragraph (a) exceeds the just value, the assessed value
    of the property shall be lowered to the just value of the
    property.
(3)     If, on January 1 of the taxable year, a property that
    had been assessed pursuant to subsection (2) for the most recent
    taxable year is no longer eligible for assessment under that
    subsection, then such property shall be assessed pursuant to s.
    193.1555(3) and (4). Any change in assessment in the first year
    the property is assessed pursuant to s. 193.1555 shall use the
    most recent year's assessed value under subsection (2) as the
    basis for adjustment under s. 193.1555 and may not revert to
    just value unless the property experiences a qualified
    improvement or change of ownership or control as provided in s.
    193.1555(5).
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  HB 7031E, Engrossed 1  2026E Legislature
(4)     If, after assessment under subsection (3), the
    property meets the conditions for assessment pursuant to
    subsection (2) on January 1 of a subsequent year, this section
    shall apply beginning with such year, and the application of the
    limitation in subsection (2) shall use the most recent year's
    assessed value as the basis for adjustment.
(5)     In order to have the property assessed under
    subsection (2), the mobile home park owner must apply to the
    county property appraiser by March 1 of each year using a form
    provided by the department. The form, which must include a sworn
    statement attesting to the applicant's entitlement to assessment
    under this section for the mobile home park, must also be
    accompanied by documentation specified by rule of the department
    sufficient to prove that the mobile home park met the
    requirements of this section on January 1 of that year.
(6)     It is declared to be the intent of the Legislature
    that this section implements s. 6(c), Art. VII, State
    Constitution, for purposes of providing ad valorem relief to
    residents of mobile home parks.
(7)(a)       The Department of Revenue is authorized, and all
    conditions are deemed met, to adopt emergency rules pursuant to
    s. 120.54(4) for the purpose of implementing this section.
    Notwithstanding any other law, emergency rules adopted under
    this section are effective for 6 months after adoption.
(b)     This subsection is repealed June 30, 2028.
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  HB 7031E, Engrossed 1  2026E Legislature
Section 10.  The creation of s. 193.626, Florida Statutes,
    by this act first applies to the 2027 ad valorem tax roll.
Section 11.  Effective January 1, 2027, paragraph (a) of
    subsection (1) of section 194.032, Florida Statutes, is amended
    to read:
194.032       Hearing purposes; timetable.—
(1)(a)       The value adjustment board shall meet not earlier
    than 30 days and not later than 60 days after the mailing of the
    notice provided in s. 194.011(1); however, no board hearing
    shall be held before approval of all or any part of the
    assessment rolls by the Department of Revenue. The board shall
    meet for the following purposes:
1.      Hearing petitions relating to assessments filed
    pursuant to s. 194.011(3).
2.      Hearing complaints relating to homestead exemptions as
    provided for under s. 196.151.
3.      Hearing appeals from exemptions denied, or disputes
    arising from exemptions granted, upon the filing of exemption
    applications under s. 196.011.
4.      Hearing appeals concerning ad valorem tax deferrals and
    classifications.
5.      Hearing appeals from determinations that a change of
    ownership under s. 193.155(3), a change of ownership or control
    under s. 193.1554(5) or s. 193.1555(5), or a qualifying
    improvement under s. 193.1555(5) has occurred.
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  HB 7031E, Engrossed 1  2026E Legislature
6.      Hearing appeals relating to timely filing of tax
    returns as required in s. 194.034(1)(j).
Section 12.  Subsection (6) of section 195.087, Florida
    Statutes, is amended to read:
195.087       Property appraisers and tax collectors to submit
    budgets to Department of Revenue.—
(6)      Each property appraiser and tax collector must post
    their final approved budget, including all supporting schedules,
    on their official website within 30 days after adoption. Each
    county's official website must have a link to the websites of
    the property appraiser or tax collector where the final approved
    budget is posted. If the property appraiser or tax collector
    does not have an official website, the final approved budget,
    including all supporting schedules, must be posted on the
    county's official website.
Section 13.  Paragraph (a) of subsection (7) of section
    196.011, Florida Statutes, is amended to read:
196.011       Annual application required for exemption.—
(7)(a)       Once an original application for tax exemption has
    been granted, in each succeeding year on or before February 1,
    the property appraiser shall mail a renewal application to the
    applicant, and the property appraiser shall accept from each
    such applicant a renewal application on a form prescribed by the
    Department of Revenue. Such renewal application shall be
    accepted as evidence of exemption by the property appraiser
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    unless he or she denies the application. Upon denial, the
    property appraiser shall serve, on or before July 1 of each
    year, a notice setting forth the grounds for denial on the
    applicant by first-class mail. If additional information is
    obtained after July 1, any notice of disapproval must be served
    upon the applicant on or before the mailing of the notice of
    proposed property taxes as provided in s. 200.069. Any applicant
    objecting to such denial may file a petition as provided for in
    s. 194.011(3).
Section 14.  Section 196.015, Florida Statutes, is amended
    to read:
196.015       Permanent residency; factual determination by
    property appraiser.—
(1)     Intention to establish a permanent residence in this
    state is a factual determination to be made, in the first
    instance, by the property appraiser. Although any one factor is
    not conclusive of the establishment or nonestablishment of
    permanent residence, the following are relevant factors that may
    be considered by the property appraiser in making his or her
    determination as to the intent of a person claiming a homestead
    exemption to establish a permanent residence in this state:
(a)(1)       A formal declaration of domicile by the applicant
    recorded in the public records of the county in which the
    exemption is being sought.
(b)(2)       Evidence of the location where the applicant's
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    dependent children are registered for school.
(c)(3)       The place of employment of the applicant.
(d)(4)       The previous permanent residency by the applicant
    in a state other than Florida or in another country and the date
    non-Florida residency was terminated.
(e)(5)       Proof of voter registration in this state with the
    voter information card address of the applicant, or other
    official correspondence from the supervisor of elections
    providing proof of voter registration, matching the address of
    the physical location where the exemption is being sought.
(f)(6)       A valid Florida driver license issued under s.
    322.18 or a valid Florida identification card issued under s.
    322.051 and evidence of relinquishment of driver licenses from
    any other states.
(g)(7)       Issuance of a Florida license tag on any motor
    vehicle owned by the applicant.
(h)(8)       The address as listed on federal income tax returns
    filed by the applicant.
(i)(9)       The location where the applicant's bank statements
    and checking accounts are registered.
(j)(10)       Proof of payment for utilities at the property for
    which permanent residency is being claimed.
(2)     For the purpose of this section:
(a)     Valid military orders transferring a member of the
    Armed Forces of the United States are sufficient to maintain
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    permanent residence for the member and his or her spouse.
(b)     Documentation from the United States Government
    providing the terms of appointment or employment that include
    the direction or requirement for such individual to reside, be
    stationed, or be deployed, outside the state are sufficient to
    maintain the permanent residence for such individual and his or
    her spouse.
Section 15.  Subsection (2) of section 196.061, Florida
    Statutes, is amended to read:
196.061       Rental of homestead to constitute abandonment.—
(2)     This section does not apply to:
(a)     A member of the Armed Forces of the United States
    whose service is the result of a mandatory obligation imposed by
    the federal Selective Service Act or who volunteers for service
    as a member of the Armed Forces of the United States. Moreover,
    valid military orders transferring such member are sufficient to
    maintain permanent residence for the purpose of s. 196.015 for
    the member and his or her spouse.
(b)     An individual who is appointed or employed on a full-
    time basis by the United States Government as a diplomatic,
    intelligence, consular, or foreign service officer and who, as a
    result, is directed to reside or required to be stationed or
    deployed outside of the state.
Section 16.  The amendments made by this act to ss. 196.015
    and 196.061, Florida Statutes, operate retroactively to January
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    1, 2026, and first apply to the 2026 ad valorem tax roll.
Section 17.  Section 196.151, Florida Statutes, is amended
    to read:
196.151       Homestead exemptions; approval, refusal,
    hearings.—The property appraisers of the counties of the state
    shall, as soon as practicable after March 1 of each current year
    and on or before July 1 of that year, carefully consider all
    applications for tax exemptions that have been filed in their
    respective offices on or before March 1 of that year. If, upon
    investigation, the property appraiser finds that the applicant
    is entitled to the tax exemption applied for under the law, he
    or she shall make such entries upon the tax rolls of the county
    as are necessary to allow the exemption to the applicant. If,
    after due consideration, the property appraiser finds that the
    applicant is not entitled under the law to the exemption asked
    for, he or she shall immediately make out a notice of such
    disapproval, giving his or her reasons therefor, a copy of which
    notice must be served upon the applicant by the property
    appraiser either by personal delivery or by registered mail to
    the post office address given by the applicant. If additional
    information is obtained after July 1, any notice of disapproval
    must be served upon the applicant on or before the mailing of
    the notice of proposed property taxes as provided in s. 200.069.
    The applicant may appeal to the value adjustment board the
    decision of the property appraiser refusing to allow the
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    exemption for which application was made, and the board shall
    review the application and evidence presented to the property
    appraiser upon which the applicant based the claim for exemption
    and shall hear the applicant in person or by agent on behalf of
    his or her right to such exemption. The value adjustment board
    shall reverse the decision of the property appraiser in the
    cause and grant exemption to the applicant if in its judgment
    the applicant is entitled thereto or shall affirm the decision
    of the property appraiser. The action of the board is final in
    the cause unless the applicant shall, within 15 days from the
    date of refusal of the application by the board, file in the
    circuit court of the county in which the homestead is situated a
    proceeding against the property appraiser for a declaratory
    judgment as is provided by chapter 86 or other appropriate
    proceeding. The failure of the taxpayer to appear before the
    property appraiser or value adjustment board or to file any
    paper other than the application above provided does not
    constitute any bar or defense to the proceedings.
Section 18.  Effective upon this act becoming a law,
    paragraph (k) and paragraphs (m) through (r) of subsection (2)
    of section 196.173, Florida Statutes, are amended, and
    paragraphs (r) through (v) are added to that subsection, to
    read:
196.173       Exemption for deployed servicemembers.—
(2)     The exemption is available to servicemembers who were
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    deployed during the preceding calendar year on active duty
    outside the continental United States, Alaska, or Hawaii in
    support of any of the following military operations:
(k)     Operation Atlantic Resolve/Atlantic Sentry, which
    began in April 2014.
(m)     Operation Resolute Support, which began in January
    2015.
(m)(n)       Operation Juniper Shield, which began in February
    2007.
(n)(o)       Operation Pacific Eagle, which began in September
    2017.
(o)(p)       Operation Martillo, which began in January 2012.
(p)(q)       Operation Enduring Freedom – Horn of Africa, which
    began in January 2015.
(q)(r)       Operation European Assure, Deter and Reinforce,
    formerly known as European Reassurance Initiative/European
    Deterrence Initiative, which began in 2014.
(r)     Operations in Israel and Gaza Strip's Mediterranean
    Territorial Seas and Air Spaces, which began in March 2023.
(s)     Operations in support of Pacific Deterrence
    Initiative, which began in 2021.
(t)     Operation Southern Spear, which began in 2025.
(u)     Operation Sharp Sentry, which began in 2010.
(v)     Operations by the Multinational Force and Observers,
    which began in 1981.
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    The Department of Revenue shall notify all property appraisers
    and tax collectors in this state of the designated military
    operations.
Section 19.  (1)       The amendments made by this act to s.
    196.173, Florida Statutes, first apply to the 2026 property tax
    roll.
(2)     This section shall take effect upon this act becoming
    a law.
Section 20.  Application deadline for additional ad valorem
    tax exemption for specified deployments.—
(1)     Notwithstanding s. 196.173, Florida Statutes:
(a)     For the 2026 ad valorem tax roll, the deadline for an
    applicant to file an application with the property appraiser for
    an additional ad valorem tax exemption under s. 196.173, Florida
    Statutes, is August 1, 2026.
(b)     For purposes of calculating the 2026 exemption for the
    military operations added by this act, a servicemember may
    include as days he or she was on a qualifying deployment in the
    preceding calendar year the total number of days he or she was
    on qualifying deployments during the 2023, 2024, and 2025
    calendar years.
(2)     If an application is not timely filed under subsection
    (1), a property appraiser may grant the exemption if:
(a)     The applicant files an application for the exemption
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    on or before the 25th day after the property appraiser mails the
    notice required under s. 194.011(1), Florida Statutes;
(b)     The applicant is qualified for the exemption; and
(c)     The applicant produces sufficient evidence, as
    determined by the property appraiser, which demonstrates that
    the applicant was unable to apply for the exemption in a timely
    manner or otherwise demonstrates extenuating circumstances that
    warrant granting the exemption.
(3)     If the property appraiser denies an application under
    subsection (2), the applicant may file, pursuant to s.
    194.011(3), Florida Statutes, a petition with the value
    adjustment board which requests that the exemption be granted.
    Such petition must be filed on or before the 25th day after the
    property appraiser mails the notice required under s.
    194.011(1), Florida Statutes. Notwithstanding s. 194.013,
    Florida Statutes, the eligible servicemember is not required to
    pay a filing fee for such petition. Upon reviewing the petition,
    the value adjustment board may grant the exemption if the
    applicant is qualified for the exemption and demonstrates
    extenuating circumstances, as determined by the board, which
    warrant granting the exemption.
(4)     A servicemember may receive a refund of taxes paid for
    the 2024 or 2025 tax year, or both, if he or she was on
    qualifying deployments for military operations added by this act
    for a total of more than 365 days during the 2023, 2024, and
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    2025 calendar years. The amount of the refund is equal to the
    total taxes paid on the servicemember's homestead in 2024 and
    2025 multiplied by the number of days in excess of 365 that the
    servicemember was on qualifying deployments during the 2023,
    2024, and 2025 calendar years, divided by 730.
(5)     This section shall take effect upon this act becoming
    a law and applies to the 2026 ad valorem tax roll.
Section 21.  Paragraph (a) of subsection (5) of section
    196.193, Florida Statutes, is amended to read:
196.193       Exemption applications; review by property
    appraiser.—
(5)(a)       If the property appraiser determines that any
    property claimed as wholly or partially exempt under this
    section is not entitled to any exemption or is entitled to an
    exemption to an extent other than that requested in the
    application, he or she shall notify the person or organization
    filing the application on such property of that determination in
    writing on or before July 1 of the year for which the
    application was filed. If additional information is obtained
    after July 1, any notice of disapproval must be served upon the
    applicant on or before the mailing of the notice of proposed
    property taxes as provided in s. 200.069.
Section 22.  The amendments made by this act to ss.
    196.011, 196.151, and 196.193, Florida Statutes, first apply to
    the 2026 ad valorem tax roll.
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Section 23.  Paragraph (a) of subsection (5) of section
    200.065, Florida Statutes, is amended to read:
200.065       Method of fixing millage.—
(5)     In each fiscal year:
(a)     The maximum millage rate that a county, municipality,
    special district dependent to a county or municipality,
    municipal service taxing unit, or independent special district
    may levy is a rolled-back rate based on the amount of taxes
    which would have been levied in the prior year if the maximum
    millage rate had been applied, adjusted for change in per capita
    Florida personal income, unless a higher rate was adopted, in
    which case the maximum is the adopted rate. The maximum millage
    rate applicable to a county authorized to levy a county public
    hospital surtax under s. 212.055 and which did so in fiscal year
    2007 shall exclude the revenues required to be contributed to
    the county public general hospital in the current fiscal year
    for the purposes of making the maximum millage rate calculation,
    but shall be added back to the maximum millage rate allowed
    after the roll back has been applied, the total of which shall
    be considered the maximum millage rate for such a county for
    purposes of this subsection. The revenue required to be
    contributed to the county public general hospital for the
    upcoming fiscal year shall be calculated as 11.873 percent times
    the millage rate levied for countywide purposes in fiscal year
    2007 times 95 percent of the preliminary tax roll for the
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    upcoming fiscal year. A higher rate may be adopted only under
    the following conditions:
1.      A rate of not more than 110 percent of the rolled-back
    rate based on the previous year's maximum millage rate, adjusted
    for change in per capita Florida personal income, may be adopted
    if approved by a two-thirds vote of the membership of the
    governing body of the county, municipality, or independent
    district; or
2.      A rate in excess of 110 percent may be adopted if
    approved by a unanimous vote of the membership of the governing
    body of the county, municipality, or independent district or by
    a three-fourths vote of the membership of the governing body if
    the governing body has nine or more members, or if the rate is
    approved by a referendum.
3.      Any rate for a special district dependent to a county
    or municipality or municipal service taxing unit, if no rate was
    levied by such entity in the prior year, must be adopted by a
    unanimous vote of the membership of the governing body of the
    county or municipality, or by a three-fourths vote of the
    membership of the governing body if the governing body has nine
    or more members, or be approved by a referendum. Thereafter, the
    maximum millage must be calculated as prescribed in
    subparagraphs 1. and 2.
    Any unit of government operating under a home rule charter
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    adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
    Constitution of 1885, as preserved by s. 6(e), Art. VIII of the
    State Constitution, which is granted the authority in the State
    Constitution to exercise all the powers conferred now or
    hereafter by general law upon municipalities and which exercises
    such powers in the unincorporated area shall be recognized as a
    municipality under this subsection. For a downtown development
    authority established before the effective date of the State
    Constitution which has a millage that must be approved by a
    municipality, the governing body of that municipality shall be
    considered the governing body of the downtown development
    authority for purposes of this subsection.
Section 24.  The amendment made by this act to s. 200.065,
    Florida Statutes, is remedial and clarifying in nature.
Section 25.  Paragraph (a) of subsection (4) of section
    201.15, Florida Statutes, is amended, and paragraphs (i) and (j)
    are added to that subsection, to read:
201.15       Distribution of taxes collected.—All taxes
    collected under this chapter are hereby pledged and shall be
    first made available to make payments when due on bonds issued
    pursuant to s. 215.618 or s. 215.619, or any other bonds
    authorized to be issued on a parity basis with such bonds. Such
    pledge and availability for the payment of these bonds shall
    have priority over any requirement for the payment of service
    charges or costs of collection and enforcement under this
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    section. All taxes collected under this chapter, except taxes
    distributed to the Land Acquisition Trust Fund pursuant to
    subsections (1) and (2), are subject to the service charge
    imposed in s. 215.20(1). Before distribution pursuant to this
    section, the Department of Revenue shall deduct amounts
    necessary to pay the costs of the collection and enforcement of
    the tax levied by this chapter. The costs and service charge may
    not be levied against any portion of taxes pledged to debt
    service on bonds to the extent that the costs and service charge
    are required to pay any amounts relating to the bonds. All of
    the costs of the collection and enforcement of the tax levied by
    this chapter and service charge shall be available and
    transferred to the extent necessary to pay debt service and any
    other amounts payable with respect to bonds authorized before
    January 1, 2017, secured by revenues distributed pursuant to
    this section. All taxes remaining after deduction of costs shall
    be distributed as follows:
(4)     After the required distributions to the Land
    Acquisition Trust Fund pursuant to subsections (1) and (2) and
    deduction of the service charge imposed pursuant to s.
    215.20(1), the remainder shall be distributed as follows:
(a)     The lesser of 20.5453 percent of the remainder or
    $395.28 $360.08 million in each fiscal year shall be paid into
    the State Treasury to the credit of the State Transportation
    Trust Fund. Notwithstanding any other law, the amount credited
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    to the State Transportation Trust Fund shall be used for:
1.      The Small County Outreach Program specified in s.
    339.2818, in the amount of 16.9020 13 percent of the funds;
2.      The Strategic Intermodal System specified in ss.
    339.61, 339.62, 339.63, and 339.64, in the amount of 71.0540 78
    percent of the funds; and
3.      The Transportation Regional Incentive Program specified
    in s. 339.2819, in the amount of 8.1985 9 percent of the funds.
4.      The Small County Road Assistance Program specified in
    s. 339.2816, in the amount of 3.8455 percent of the funds.
(i)      A total of $60 million in each fiscal year shall be
    paid into the Water Protection and Sustainability Program Trust
    Fund to be used to fund the C-51 Reservoir Project authorized in
    s. 373.4598(9).
(j)      A total of $60 million in each fiscal year shall be
    paid into the State Treasury to the credit of the State
    Transportation Trust Fund, and notwithstanding any other law,
    the amount credited to the State Transportation Trust Fund shall
    be used for the Florida Rail Enterprise for the purpose
    established in s. 341.303.
Section 26.  Paragraph (a) of subsection (2) of section
    212.04, Florida Statutes, is amended to read:
212.04       Admissions tax; rate, procedure, enforcement.—
(2)(a)       A tax may not be levied on:
1.      Admissions to athletic or other events sponsored by
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    elementary schools, junior high schools, middle schools, high
    schools, community colleges, public or private colleges and
    universities, deaf and blind schools, facilities of the youth
    services programs of the Department of Children and Families,
    and state correctional institutions if only student, faculty, or
    inmate talent is used. However, this exemption does not apply to
    admission to athletic events sponsored by a state university,
    and the proceeds of the tax collected on such admissions shall
    be retained and used by each institution to support women's
    athletics as provided in s. 1006.71(2)(c).
2.      Dues, membership fees, and admission charges imposed by
    not-for-profit sponsoring organizations. To receive this
    exemption, the sponsoring organization must qualify as a not-
    for-profit entity under s. 501(c)(3) of the Internal Revenue
    Code of 1954, as amended.
3.      Admission charges to an event sponsored by a
    governmental entity, sports authority, or sports commission if
    held in a convention hall, exhibition hall, auditorium, stadium,
    theater, arena, civic center, performing arts center, or
    publicly owned recreational facility and if 100 percent of the
    risk of success or failure lies with the sponsor of the event
    and 100 percent of the funds at risk for the event belong to the
    sponsor, and student or faculty talent is not exclusively used.
    As used in this subparagraph, the terms "sports authority" and
    "sports commission" mean a nonprofit organization that is exempt
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    from federal income tax under s. 501(c)(3) of the Internal
    Revenue Code and that contracts with a county or municipal
    government for the purpose of promoting and attracting sports-
    tourism events to the community with which it contracts.
4.      An admission paid by a student, or on the student's
    behalf, to any required place of sport or recreation if the
    student's participation in the sport or recreational activity is
    required as a part of a program or activity sponsored by, and
    under the jurisdiction of, the student's educational institution
    if his or her attendance is as a participant and not as a
    spectator.
5.      Admissions to the National Football League championship
    game or Pro Bowl; admissions to any semifinal game or
    championship game of a national collegiate tournament;
    admissions to a Major League Baseball, Major League Soccer,
    National Basketball Association, or National Hockey League all-
    star game; admissions to the Major League Baseball Home Run
    Derby held before the Major League Baseball All-Star Game;
    admissions to any FIFA World Cup match sanctioned by the
    Fédération Internationale de Football Association (FIFA),
    including any qualifying match held up to 12 months before the
    FIFA World Cup matches; admissions to any Formula One Grand Prix
    race sanctioned by the Fédération Internationale de
    l'Automobile, including any qualifying or support races held at
    the circuit up to 72 hours before the grand prix race;
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    admissions to the Daytona 500 sanctioned by the National
    Association for Stock Car Auto Racing (NASCAR), including any
    qualifying or support races held at the same track up to 72
    hours before the race; admissions to the NASCAR Cup Series
    Championship Race, sanctioned by NASCAR, when held at the
    Homestead-Miami Speedway, including any qualifying or support
    races held at the same track up to 72 hours before the race; or
    admissions to National Basketball Association all-star events
    produced by the National Basketball Association and held at a
    facility such as an arena, convention center, or municipal
    facility.
6.      A participation fee or sponsorship fee imposed by a
    governmental entity as described in s. 212.08(6) for an athletic
    or recreational program if the governmental entity by itself, or
    in conjunction with an organization exempt under s. 501(c)(3) of
    the Internal Revenue Code of 1954, as amended, sponsors,
    administers, plans, supervises, directs, and controls the
    athletic or recreational program.
7.      Admissions to live theater, live opera, or live ballet
    productions in this state which are sponsored by an organization
    that has received a determination from the Internal Revenue
    Service that the organization is exempt from federal income tax
    under s. 501(c)(3) of the Internal Revenue Code of 1954, as
    amended, if the organization actively participates in planning
    and conducting the event; is responsible for the safety and
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    success of the event; is organized for the purpose of sponsoring
    live theater, live opera, or live ballet productions in this
    state; has more than 10,000 subscribing members and has among
    the stated purposes in its charter the promotion of arts
    education in the communities it serves; and will receive at
    least 20 percent of the net profits, if any, of the events the
    organization sponsors and will bear the risk of at least 20
    percent of the losses, if any, from the events it sponsors if
    the organization employs other persons as agents to provide
    services in connection with a sponsored event. Before March 1 of
    each year, such organization may apply to the department for a
    certificate of exemption for admissions to such events sponsored
    in this state by the organization during the immediately
    following state fiscal year. The application must state the
    total dollar amount of admissions receipts collected by the
    organization or its agents from such events in this state
    sponsored by the organization or its agents in the year
    immediately preceding the year in which the organization applies
    for the exemption. Such organization shall receive the exemption
    only to the extent of $1.5 million multiplied by the ratio that
    such receipts bear to the total of such receipts of all
    organizations applying for the exemption in such year; however,
    such exemption granted to any organization may not exceed 6
    percent of such admissions receipts collected by the
    organization or its agents in the year immediately preceding the
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    year in which the organization applies for the exemption. Each
    organization receiving the exemption shall report each month to
    the department the total admissions receipts collected from such
    events sponsored by the organization during the preceding month
    and shall remit to the department an amount equal to 6 percent
    of such receipts reduced by any amount remaining under the
    exemption. Tickets for such events sold by such organizations
    may not reflect the tax otherwise imposed under this section.
8.      Entry fees for participation in freshwater fishing
    tournaments.
9.      Participation or entry fees charged to participants in
    a game, race, or other sport or recreational event if spectators
    are charged a taxable admission to such event.
10.      Admissions to any postseason collegiate football game
    sanctioned by the National Collegiate Athletic Association.
11.      Admissions to and membership fees for gun clubs. For
    purposes of this subparagraph, the term "gun club" means an
    organization whose primary purpose is to offer its members
    access to one or more shooting ranges for target or skeet
    shooting.
12.      Fees for admission to state parks, including annual
    entrance passes.
13.      Admissions to any Association of Tennis Professionals'
    ATP Masters 1000 tournament or any Women's Tennis Association's
    WTA 1000 tournament. This subparagraph expires July 1, 2029.
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Section 27.  Paragraph (a) of subsection (6), paragraph
    (bbbb) of subsection (7), and paragraph (a) of subsection (20)
    of section 212.08, Florida Statutes, are amended, and paragraph
    (e) is added to subsection (6) and subsection (21) is added to
    that section, to read:
212.08       Sales, rental, use, consumption, distribution, and
    storage tax; specified exemptions.—The sale at retail, the
    rental, the use, the consumption, the distribution, and the
    storage to be used or consumed in this state of the following
    are hereby specifically exempt from the tax imposed by this
    chapter.
(6)     EXEMPTIONS; POLITICAL SUBDIVISIONS.—
(a)     There are also exempt from the tax imposed by this
    chapter sales made to the United States Government, a state, or
    any county, municipality, or political subdivision of a state
    when payment is made directly to the dealer by the governmental
    entity, except when a state university or Florida College System
    institution elects to use the procedures under paragraph (e).
    This exemption shall not inure to any transaction otherwise
    taxable under this chapter when payment is made by a government
    employee by any means, including, but not limited to, cash,
    check, or credit card when that employee is subsequently
    reimbursed by the governmental entity. This exemption does not
    include sales, rental, use, consumption, or storage for use in
    any political subdivision or municipality in this state of
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    machines and equipment and parts and accessories therefor used
    in the generation, transmission, or distribution of electrical
    energy by systems owned and operated by a political subdivision
    in this state for transmission or distribution expansion.
    Likewise exempt are charges for services rendered by radio and
    television stations, including line charges, talent fees, or
    license fees and charges for films, videotapes, and
    transcriptions used in producing radio or television broadcasts.
    The exemption provided in this subsection does not include
    sales, rental, use, consumption, or storage for use in any
    political subdivision or municipality in this state of machines
    and equipment and parts and accessories therefor used in
    providing two-way telecommunications services to the public for
    hire by the use of a telecommunications facility, as defined in
    s. 364.02(14), and for which a certificate is required under
    chapter 364, which facility is owned and operated by any county,
    municipality, or other political subdivision of the state. Any
    immunity of any political subdivision of the state or other
    entity of local government from taxation of the property used to
    provide telecommunication services that is taxed as a result of
    this section is hereby waived. However, the exemption provided
    in this subsection includes transactions taxable under this
    chapter which are for use by the operator of a public-use
    airport, as defined in s. 332.004, in providing such
    telecommunications services for the airport or its tenants,
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    concessionaires, or licensees, or which are for use by a public
    hospital for the provision of such telecommunications services.
(e)1.       Sales of tangible personal property made to
    contractors employed directly to or as agents of a state
    university as identified by s. 1000.21(9) or a Florida College
    System institution as identified in s. 1000.21(5) are exempt
    from the tax imposed by this chapter when such tangible personal
    property goes into or becomes part of public works owned such
    state university or Florida College System institution. This
    exemption inures to the state university or Florida College
    System institution at the time the tangible personal property is
    installed or becomes part of the public works, but only through
    a refund of previously paid taxes. Such refund shall be made
    within 30 days of formal approval by the department of the
    taxpayer's application.
2.      To receive a refund pursuant to this paragraph, a state
    university or Florida College System institution must file an
    application with the department on a quarterly basis. The
    application must include:
a.      The name and address of the state university or Florida
    College System institution claiming the refund.
b.      The identity of the state university or Florida College
    System institution public works project or projects.
c.      The name and address of each contractor who
    manufactured or purchased tangible personal property for
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     installation in the public works project or projects for which a
     refund of tax paid is being requested.
d.      A copy of the state university's or Florida College
     System institution's exemption certificate.
e.      The total amount of the requested refund of tax paid
     including copies of each invoice evidencing the purchase of
     tangible personal property that was installed or became a part
     of the public works project or projects and the payment of tax
     on such tangible personal property.
3.      In addition to rules adopted pursuant to paragraph (c),
     the department shall adopt rules governing the manner and form
     of refund applications and may establish guidelines as to the
     requisites for an affirmative showing of qualification for
     exemption and refund of tax under this paragraph. The state
     university or Florida College System institution must file the
     refund application under oath affirming that it will comply with
     the requirements of this paragraph and the rules adopted
     hereunder in order to qualify for the exemption and that it
     acknowledges its liability for any tax, penalty, or interest for
     tax refunded to the state university or Florida College System
     institution that was later determined by the department to be
     owed on such transactions.
(7)      MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
     entity by this chapter do not inure to any transaction that is
1000      otherwise taxable under this chapter when payment is made by a
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1001      representative or employee of the entity by any means,
1002      including, but not limited to, cash, check, or credit card, even
1003      when that representative or employee is subsequently reimbursed
1004      by the entity. In addition, exemptions provided to any entity by
1005      this subsection do not inure to any transaction that is
1006      otherwise taxable under this chapter unless the entity has
1007      obtained a sales tax exemption certificate from the department
1008      or the entity obtains or provides other documentation as
1009      required by the department. Eligible purchases or leases made
1010      with such a certificate must be in strict compliance with this
1011      subsection and departmental rules, and any person who makes an
1012      exempt purchase with a certificate that is not in strict
1013      compliance with this subsection and the rules is liable for and
1014      shall pay the tax. The department may adopt rules to administer
1015      this subsection.
1016  (bbbb)       Portable gas cans.—Portable gas or diesel fuel cans
1017      with a capacity of 5 gallons or less and propane tanks with a
1018      capacity of 20 lbs. or less are exempt from the tax imposed by
1019      this chapter.
1020  (20)        ANNUAL BACK-TO-SCHOOL SALES TAX HOLIDAY.—
1021  (a)     The tax imposed by this chapter may not be collected
1022      on sales made from July 20 through August 20 during the month of
1023      August on the following items:
1024  1.      Clothing, wallets, or bags, including handbags,
1025      backpacks, fanny packs, and diaper bags, but excluding
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1026      briefcases, suitcases, and other garment bags, having a sales
1027      price of $100 or less per item. As used in this subparagraph,
1028      the term "clothing" means:
1029  a.      Any article of wearing apparel intended to be worn on
1030      or about the human body, excluding watches, watchbands, jewelry,
1031      umbrellas, and handkerchiefs; and
1032  b.      All footwear, excluding skis, swim fins, roller blades,
1033      and skates.
1034  2.      School supplies having a sales price of $50 or less per
1035      item. As used in this subparagraph, the term "school supplies"
1036      means pens, pencils, erasers, crayons, notebooks, notebook
1037      filler paper, legal pads, binders, lunch boxes, construction
1038      paper, markers, folders, poster board, composition books, poster
1039      paper, scissors, cellophane tape, glue or paste, rulers,
1040      computer disks, staplers and staples used to secure paper
1041      products, protractors, and compasses.
1042  3.      Learning aids and jigsaw puzzles having a sales price
1043      of $30 or less. As used in this subparagraph, the term "learning
1044      aids" means flashcards or other learning cards, matching or
1045      other memory games, puzzle books and search-and-find books,
1046      interactive or electronic books and toys intended to teach
1047      reading or math skills, and stacking or nesting blocks or sets.
1048  4.      Personal computers or personal computer-related
1049      accessories purchased for noncommercial home or personal use
1050      having a sale price of $1,500 or less. As used in this
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1051      subparagraph, the term:
1052  a.      "Personal computer-related accessories" includes
1053      keyboards, mice, personal digital assistants, monitors, other
1054      peripheral devices, modems, routers, and nonrecreational
1055      software, regardless of whether the accessories are used in
1056      association with a personal computer base unit. The term does
1057      not include furniture or systems, devices, software, monitors
1058      with a television tuner, or peripherals that are designed or
1059      intended primarily for recreational use.
1060  b.      "Personal computers" includes electronic book readers,
1061      calculators, laptops, desktops, handhelds, tablets, or tower
1062      computers. The term does not include cellular telephones, video
1063      game consoles, digital media receivers, or devices that are not
1064      primarily designed to process data.
1065  (21)        HOME HARDENING PRODUCTS; SALES TAX REFUND.—
1066  (a)      As used in this subsection, the term:
1067  1.      "Eligible residential property" means a residential
1068      property with a site-built dwelling for which a homestead
1069      exemption has been granted under s. 196.031 and which has a just
1070      value of $700,000 or less.
1071  2.      "Glazing system" or "door system" includes a window or
1072      door frame, respectively, and the attachment hardware used for
1073      installation of such frame, when such frame and attachment
1074      hardware are purchased as part of the same sale, with the intent
1075      to install it in compliance with prescribed engineering
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1076      requirements.
1077  3.      "Home hardening product" means an impact-resistant
1078      door, an impact-resistant garage door, or an impact-resistant
1079      window.
1080  4.      "Impact-resistant door" means an exterior door system
1081      designed to resist wind and wind-borne debris forces which is
1082      rated for impact resistance and wind pressure in accordance with
1083      any of the following most recent sets of test methods,
1084      standards, and specifications:
1085  a.      ASTM International E1886 and E1996;
1086  b.      American Architectural Manufacturers Association 506;
1087      or
1088  c.      Florida Building Code Testing Application Standard TAS
1089      201, TAS 202, and TAS 203.
1090  5.      "Impact-resistant garage door" means a garage door
1091      system designed to resist wind and wind-borne debris forces
1092      which is rated for impact resistance and wind pressure in
1093      accordance with any of the following most recent sets of test
1094      methods, standards, and specifications:
1095  a.      ASTM International E1886 and E1996;
1096  b.      American Architectural Manufacturers Association 506;
1097  c.      Florida Building Code Testing Application Standard TAS
1098      201, TAS 202, TAS 203; or
1099  d.      ANSI/DASMA 115.
1100  6.      "Impact-resistant window" means a window that is
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1101      laminated or has been treated with a polycarbonate glazing
1102      system designed to resist wind and wind-borne debris forces
1103      which is rated for impact resistance and wind pressure in
1104      accordance with any of the following most recent sets of test
1105      methods, standards, and specifications:
1106  a.      ASTM International E1886 and E1996;
1107  b.      American Architectural Manufacturers Association 506;
1108      or
1109  c.      Florida Building Code Testing Application Standard TAS
1110      201, TAS 202, and TAS 203.
1111  7.      "Owner" means a person who holds the legal title to an
1112      eligible residential property.
1113  8.      "Purchase period" means retail purchases made during
1114      the period of July 1, 2026, through June 30, 2029.
1115  9.      "Site-built dwelling" means a dwelling constructed at
1116      its permanent location. The term does not include mobile homes,
1117      manufactured homes, trailers, or any home or trailer that may be
1118      titled or registered in accordance with chapter 319 or chapter
1119      320.
1120  (b)      Home hardening products used on eligible residential
1121      property are exempt from the tax imposed by this chapter upon an
1122      affirmative showing to the satisfaction of the department that
1123      the requirements of this subsection have been met, in an amount
1124      up to $500 per eligible residential property for purchases made
1125      during the purchase period. This exemption inures to the owner
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1126      through a refund of previously paid taxes. To be eligible to
1127      receive a refund, an owner must submit an application to the
1128      department on a form approved by the department which includes
1129      all of the following:
1130  1.      The name and address of the owner claiming the refund.
1131  2.      The address of the eligible residential property for
1132      which a refund of previously paid taxes is being sought.
1133  3.      A sworn statement, submitted under penalty of perjury,
1134      from the owner which specifies the actual cost of the exempt
1135      home hardening products, and the amount of sales tax paid in
1136      this state on the exempt home hardening products, and which
1137      states that the property is an eligible residential property,
1138      and that the home hardening products have been installed in the
1139      eligible residential property. Copies of receipts evidencing
1140      payment of sales tax must be attached to the form.
1141  (c)      The owner may submit an application for only one
1142      eligible residential property.
1143  (d)      The owner must submit the refund application to the
1144      department between July 1, 2026, and September 30, 2029. Within
1145      30 business days after receipt of the refund application, the
1146      department must determine if the application meets the
1147      requirements of this section. The department must issue a refund
1148      within 30 business days after the application is formally
1149      approved.
1150  (e)      The department is authorized, and all conditions are
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1151      deemed met, to adopt emergency rules pursuant to s. 120.54(4) to
1152      implement the provisions of this subsection. Emergency rules
1153      adopted under this subsection are exempt from s. 120.54(4)(c)
1154      and shall remain in effect until the expiration or repeal of
1155      this subsection, or until repeal of the emergency rule by the
1156      Department of Revenue pursuant to s. 120.54(4)(j), whichever
1157      occurs first.
1158  (f)     This subsection is repealed June 30, 2030.
1159  Section 28.  Paragraph (d) of subsection (1) of section
1160      212.1832, Florida Statutes, is amended to read:
1161  212.1832  Credit for contributions to eligible nonprofit
1162      scholarship-funding organizations.—
1163  (1)     As used in this section, the term:
1164  (d)     "Motor vehicle" has the same meaning as in s.
1165      320.01(1)(a), but does not include a heavy truck with a net
1166      vehicle weight of 8,000 pounds or more, truck tractor, trailer,
1167      or motorcycle. For purposes of this section, a motor vehicle
1168      includes a heavy truck with a net vehicle weight less than 8,000
1169      pounds.
1170  Section 29.  Effective January 1, 2027, section 213.255,
1171      Florida Statutes, is amended to read:
1172  213.255       Interest.—Interest shall be paid on overpayments
1173      of taxes, payment of taxes not due, or taxes paid in error,
1174      subject to the following conditions:
1175  (1)     A refund application must be filed with the department
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1176      within the time specified by s. 215.26.
1177  (2)     A refund application shall not be processed until it
1178      is determined complete. A refund application is complete if it
1179      is filed on a permitted form and contains:
1180  (a)     The taxpayer's name, address, identifying number, and
1181      signature.
1182  (b)     Sufficient information, whether on the application or
1183      attachments, to permit mathematical verification of the amount
1184      of the refund.
1185  (c)     The amount claimed.
1186  (d)     The specific grounds upon which the refund is claimed.
1187  (e)     The taxable years or periods involved.
1188  (3)     Within 30 days after receipt of the refund
1189      application, the department shall examine the application and
1190      notify the applicant of any apparent errors or omissions and
1191      request any additional information the department is permitted
1192      by law to require. However, if the department does not notify an
1193      applicant of any errors or omissions or request additional
1194      information within 30 days after receiving the application,
1195      interest must be calculated pursuant to subsection (4). If the
1196      department does not receive the requested information or, after
1197      receiving additional information, determines that the
1198      application does not contain sufficient information to evaluate
1199      the claim, the department may deny the application An
1200      application shall be considered complete upon receipt of all
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1201      requested information and correction of any error or omission
1202      for which the applicant was timely notified, or when the time
1203      for such notification has expired, whichever is later.
1204  (4)     Interest shall not commence until 90 days after a
1205      complete refund application has been filed and If the amount of
1206      overpayment has not been refunded to the taxpayer or applied as
1207      a credit to the taxpayer's account, interest shall begin to
1208      accrue on the 91st day following the postmark date of the refund
1209      application or, if submitted electronically, the 91st day
1210      following the electronic submission of the refund application.
1211      If a refund application is sent by mail and is delivered to the
1212      department with no postmark date, interest shall begin to accrue
1213      on the 91st day following receipt by the department. However, if
1214      there is a prohibition against refunding a tax overpayment
1215      before the first day of the state fiscal year, interest on the
1216      tax overpayment shall may not commence until August 1 of the
1217      year the tax was due. If the department and the taxpayer
1218      mutually agree that an audit or verification is necessary in
1219      order to determine the taxpayer's entitlement to the refund,
1220      interest may shall not commence until the audit or verification
1221      of the claim is final.
1222  (5)     Notwithstanding subsection (4), if an applicant
1223      challenges a denial of refund, and during any informal review or
1224      administrative or judicial proceeding provides additional
1225      information to substantiate the refund claim, interest shall
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1226      begin to accrue on the 91st day following the day the additional
1227      information was provided.
1228  (6)(5)       If a tax is adjudicated unconstitutional and
1229      refunds are ordered by the court, interest may shall not
1230      commence on complete applications until 90 days after the
1231      adjudication becomes final and unappealable or 90 days after a
1232      complete refund application has been filed, whichever is later.
1233  (7)(6)       Interest shall be paid until a date determined by
1234      the department which shall be no more than 7 days prior to the
1235      date of the issuance of the refund warrant by the Chief
1236      Financial Officer.
1237  (8)(7)       If the department intends to pay a refund claim
1238      prior to completion of an audit, the department may condition
1239      its payment of the refund claim upon the person filing a cash
1240      bond or surety bond in the amount of the refund claimed or
1241      making such other security arrangements satisfactory to protect
1242      the state's interests. The department may impose this condition
1243      only when it has reasonable cause to believe that it could not
1244      recover the amount of any refund paid in error from the person
1245      claiming the refund. The cash or surety bond shall be endorsed
1246      by a surety company authorized to do business in this state and
1247      shall be conditioned upon payment in full of the amount of any
1248      refund paid in error for any reason. The department shall
1249      provide a written notice of its determination that a cash or
1250      surety bond is required as a condition of payment prior to
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1251      audit, in which event interest shall not commence until the
1252      person filing the claim satisfies this requirement. Such bond
1253      shall remain in place while the department retains a right
1254      pursuant to s. 95.091(3) to audit the refund claim. Upon
1255      completion of an audit of the claim, the department shall agree
1256      to a reduction in the bond amount equal to the portion of the
1257      refund claim approved by the department.
1258  (9)(8)       Nothing in this section is intended to alter the
1259      department's right to audit or verify refund claims either
1260      before or after they are paid.
1261  (10)(9)       In the event that the department pays a refund
1262      claim that is later determined to have been paid in error, the
1263      person to whom the refund was paid shall be assessed interest on
1264      the amount of the erroneous refund payment, commencing with the
1265      date of the erroneous payment and continuing until the erroneous
1266      payment amount is repaid to the department. If the department
1267      determines that the erroneous refund claim was not due to
1268      reasonable cause, there shall be added a penalty in the amount
1269      of 10 percent of the erroneously refunded tax. If the department
1270      determines that the erroneous refund claim was due to fraud,
1271      there shall be added a penalty in the amount of 100 percent of
1272      the erroneously refunded tax.
1273  (10)        The provisions of this section shall apply with
1274      regard to refund claims filed on or after January 1, 2000, and
1275      beginning July 1, 2000, shall apply with regard to any then-
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1276      pending refund claims that were filed with the department prior
1277      to January 1, 2000.
1278  (11)        The department is authorized to adopt such rules, not
1279      inconsistent with the provisions of this section, as are
1280      necessary for the implementation of this section including, but
1281      not limited to, rules establishing the information necessary for
1282      a complete refund application, the procedures for denying an
1283      incomplete application, and the standards and guidelines to be
1284      applied in determining when to require a bond under the
1285      provisions of subsection (8) (7). All notices issued by the
1286      department regarding the approval or denial of a refund claim
1287      shall, if applicable, state the amount of interest to be paid on
1288      the refund and the date upon which the accrual of such interest
1289      began.
1290  Section 30.  The amendments made by this act to s. 213.255,
1291      Florida Statutes, first apply to refund claims filed on or after
1292      January 1, 2027.
1293  Section 31.  For the purpose of incorporating the amendment
1294      made by this act to section 163.387, Florida Statutes, in a
1295      reference thereto, Subsection (9) of section 259.042, Florida
1296      Statutes, is reenacted to read:
1297  259.042        Tax increment financing for conservation lands.—
1298  (9)     The public bodies and taxing authorities listed in s.
1299      163.387(2)(c), school districts, and special districts that levy
1300      ad valorem taxes within a tax increment area are exempt from
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1301      this section.
1302  Section 32.  Subsection (3) of section 339.2816, Florida
1303      Statutes, is amended to read:
1304  339.2816  Small County Road Assistance Program.—
1305  (3)     Beginning with fiscal year 2026-2027, at least $40.2
1306      1999-2000 until fiscal year 2009-2010, and beginning again with
1307      fiscal year 2012-2013, up to $25 million annually from the State
1308      Transportation Trust Fund, including any revenues distributed
1309      pursuant to s. 201.15, must may be used for the purposes of
1310      funding the Small County Road Assistance Program as described in
1311      this section.
1312  Section 33.  Subsections (3) through (8) of section
1313      339.2818, Florida Statutes, are amended to read:
1314  339.2818  Small County Outreach Program.—
1315  (3)     Funds allocated under this program, pursuant to s. 4,
1316      ch. 2000-257, Laws of Florida, are in addition to any funds
1317      provided pursuant to s. 339.2816, for the Small County Road
1318      Assistance Program.
1319  (3)(4)(a)  Small counties shall be eligible to compete for
1320      funds that have been designated for the Small County Outreach
1321      Program for projects on county roads. The department shall fund
1322      75 percent of the cost of projects on county roads funded under
1323      the program.
1324  (b)     In determining a county's eligibility for assistance
1325      under this program, the department may consider whether the
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1326      county has attempted to keep county roads in satisfactory
1327      condition, which may be evidenced through an established
1328      pavement management plan.
1329  (c)      The following criteria shall be used to prioritize
1330      road projects for funding under the program:
1331  1.      The primary criterion is the physical condition of the
1332      road as measured by the department.
1333  2.      As secondary criteria the department may consider:
1334  a.      Whether a road is used as an evacuation route.
1335  b.      Whether a road has high levels of agricultural travel.
1336  c.      Whether a road is considered a major arterial route.
1337  d.      Whether a road is considered a feeder road.
1338  e.      Information as evidenced to the department through an
1339      established pavement management plan.
1340  f.      Other criteria related to the impact of a project on
1341      the public road system or on the state or local economy as
1342      determined by the department.
1343  (4)(5)       The department is authorized to administer
1344      contracts on behalf of a county selected to receive funding for
1345      a project under this section. All projects funded under this
1346      section shall be included in the department's work program
1347      developed pursuant to s. 339.135.
1348  (5)(6)       Funds paid into the State Transportation Trust Fund
1349      pursuant to ss. 201.15, 215.211, 320.072, and 339.0801 s. 201.15
1350      for the purposes of the Small County Outreach Program are hereby
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1351      annually appropriated for expenditure to support the Small
1352      County Outreach Program.
1353  (6)(7)       Subject to a specific appropriation in addition to
1354      funds annually appropriated for projects under this section, a
1355      municipality within a rural area of opportunity or a rural area
1356      of opportunity community designated under s. 288.0656(7)(a) may
1357      compete for the additional project funding using the criteria
1358      listed in subsection (3) (4) at up to 100 percent of project
1359      costs, excluding capacity improvement projects.
1360  (7)(8)       Subject to a specific appropriation in addition to
1361      funds appropriated for projects under this section, a local
1362      government either wholly or partially within the Everglades
1363      Agricultural Area as defined in s. 373.4592(15), the Peace River
1364      Basin, or the Suwannee River Basin may compete for additional
1365      funding using the criteria listed in paragraph (3)(c) (4)(c) at
1366      up to 100 percent of project costs on state or county roads used
1367      primarily as farm-to-market connections between rural
1368      agricultural areas and market distribution centers, excluding
1369      capacity improvement projects.
1370  Section 34.  Paragraph (e) of subsection (2) of section
1371      402.261, Florida Statutes, is amended to read:
1372  402.261       Child care tax credits.—
1373  (2)
1374  (e)     For state fiscal years 2024-2025 through 2027-2028,
1375      2025-2026, and 2026-2027, the maximum annual tax credit amount
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1376      is $5 million. Tax credits may not be approved pursuant to this
1377      section for a state fiscal year beginning on or after July 1,
1378      2028.
1379  Section 35.  Paragraphs (b) through (g) of subsection (5)
1380      of section 402.62, Florida Statutes, are redesignated as
1381      paragraphs (c) through (h), respectively, paragraph (a) of
1382      subsection (1) and present paragraphs (a), (c), (e), and (f) of
1383      subsection (5) are amended, and a new paragraph (b) is added to
1384      subsection (5) of that section, to read:
1385  402.62       Strong Families Tax Credit.—
1386  (1)     DEFINITIONS.—As used in this section, the term:
1387  (a)     "Annual tax credit amount" means, for any state fiscal
1388      year, the sum of the amount of tax credits approved under
1389      paragraph (5)(c) (5)(b), including tax credits to be taken under
1390      s. 211.0253, s. 212.1834, s. 220.1877, s. 561.1213, or s.
1391      624.51057, which are approved for taxpayers whose taxable years
1392      begin on or after January 1 of the calendar year preceding the
1393      start of the applicable state fiscal year.
1394  (5)     STRONG FAMILIES TAX CREDITS; APPLICATIONS, TRANSFERS,
1395      AND LIMITATIONS.—
1396  (a)     Beginning in fiscal year 2024-2025, The tax credit cap
1397      amount is $53.1 $40 million for the 2026-2027 and 2027-28 in
1398      each state fiscal years year and $40 million in each state
1399      fiscal year thereafter.
1400  (b)     Beginning January 1, 2027:
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1401  1.      A taxpayer may not apply for an tax credit greater than
1402      $2 million per eligible charitable organization for each state
1403      fiscal year.
1404  2.      The total amount of the tax credits for any single
1405      eligible charitable organization that may be approved by the
1406      Department of Revenue in each state fiscal year shall not exceed
1407      $10 million for such fiscal year.
1408  (d)(c)       If a tax credit approved under paragraph (c)(b) is
1409      not fully used within the specified state fiscal year for
1410      credits under s. 211.0253, s. 212.1834, or s. 561.1213 or
1411      against taxes due for the specified taxable year for credits
1412      under s. 220.1877 or s. 624.51057 because of insufficient tax
1413      liability on the part of the taxpayer, the unused amount must be
1414      carried forward for a period not to exceed 10 years. For
1415      purposes of s. 220.1877, a credit carried forward may be used in
1416      a subsequent year after applying the other credits and unused
1417      carryovers in the order provided in s. 220.02(8).
1418  (f)(e)       Within any state fiscal year, a taxpayer may
1419      rescind all or part of a tax credit approved under paragraph (c)
1420      (b). The amount rescinded shall become available for that state
1421      fiscal year to another eligible taxpayer as approved by the
1422      Department of Revenue if the taxpayer receives notice from the
1423      Department of Revenue that the rescindment has been accepted by
1424      the Department of Revenue. The Department of Revenue must obtain
1425      the division's approval before accepting the rescindment of a
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1426      tax credit under s. 561.1213. Any amount rescinded under this
1427      paragraph must become available to an eligible taxpayer on a
1428      first-come, first-served basis based on tax credit applications
1429      received after the date the rescindment is accepted by the
1430      Department of Revenue.
1431  (g)(f)       Within 10 days after approving or denying the
1432      conveyance, transfer, or assignment of a tax credit under
1433      paragraph (e) (d), or the rescindment of a tax credit under
1434      paragraph (f) (e), the Department of Revenue shall provide a
1435      copy of its approval or denial letter to the eligible charitable
1436      organization specified by the taxpayer. The Department of
1437      Revenue shall also include the eligible charitable organization
1438      specified by the taxpayer on all letters or correspondence of
1439      acknowledgment for tax credits under s. 212.1834.
1440  Section 36.  Paragraph (a) of subsection (1) and paragraph
1441      (a) of subsection (2) of section 551.106, Florida Statutes, are
1442      amended to read:
1443  551.106       License fee; tax rate; penalties.—
1444  (1)     LICENSE FEE.—
1445  (a)     Upon submission of the initial application for a slot
1446      machine license and annually thereafter, on the anniversary date
1447      of the issuance of the initial license, the licensee must pay to
1448      the commission a nonrefundable license fee of $3 million for the
1449      succeeding 12 months of licensure. The licensee must pay the
1450      commission a nonrefundable license fee of $2 million for the
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1451      succeeding 12 months of licensure. Beginning July 1, 2025, each
1452      thoroughbred permitholder in compliance with this chapter is not
1453      required to pay an annual license fee to the commission as a
1454      condition of renewal. Beginning July 1, 2026, any permitholder
1455      that held a valid slot license as of January 1, 2026, that is
1456      prohibited from conducting live racing by the Florida
1457      Constitution and is located in a county where the Seminole Tribe
1458      of Florida operates at least two casinos, is exempt from paying
1459      the annual license fee pursuant to this subsection and is not
1460      required to pay an annual license fee to the commission as a
1461      condition of renewal. The license fee shall be deposited into
1462      the Pari-mutuel Wagering Trust Fund to be used by the commission
1463      and the Department of Law Enforcement for investigations,
1464      regulation of slot machine gaming, and enforcement of slot
1465      machine gaming provisions under this chapter. These payments
1466      shall be accounted for separately from taxes or fees paid
1467      pursuant to the provisions of chapter 550.
1468  (2)     TAX ON SLOT MACHINE REVENUES.—
1469  (a)     The tax rate on slot machine revenues at each facility
1470      shall be 34 35 percent. If, during any state fiscal year, the
1471      aggregate amount of tax paid to the state by all slot machine
1472      licensees in Broward and Miami-Dade Counties is less than the
1473      aggregate amount of tax paid to the state by all slot machine
1474      licensees in the 2008-2009 fiscal year, each slot machine
1475      licensee shall pay to the state within 45 days after the end of
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1476      the state fiscal year a surcharge equal to its pro rata share of
1477      an amount equal to the difference between the aggregate amount
1478      of tax paid to the state by all slot machine licensees in the
1479      2008-2009 fiscal year and the amount of tax paid during the
1480      fiscal year. Each licensee's pro rata share shall be an amount
1481      determined by dividing the number 1 by the number of facilities
1482      licensed to operate slot machines during the applicable fiscal
1483      year, regardless of whether the facility is operating such
1484      machines.
1485  Section 37.  Subsection (7) of section 624.509, Florida
1486      Statutes, is amended to read:
1487  624.509       Premium tax; rate and computation.—
1488  (7)     Credits and deductions against the tax imposed by this
1489      section shall be taken in the following order: deductions for
1490      assessments made pursuant to s. 440.51; credits for taxes paid
1491      under ss. 175.101 and 185.08; credits for income taxes paid
1492      under chapter 220 and the credit allowed under subsection (5),
1493      as these credits are limited by subsection (6); the credit
1494      allowed under s. 624.51055; the credit allowed under s.
1495      624.51056; the credit allowed under s. 624.51057; the credit
1496      allowed under s. 624.51058; the credit allowed under s.
1497      624.5107; the credit allowed under s. 624.51059; the credit
1498      allowed under s. 288.062; all other available credits and
1499      deductions.
1500  Section 38.  The changes made by this act to s. 624.509,
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1501      Florida Statutes, apply to taxable years beginning on or after
1502      January 1, 2027.
1503  Section 39.  Subsection (3) is added to section 689.261,
1504      Florida Statutes, to read:
1505  689.261       Sale of residential property; disclosure of ad
1506      valorem taxes to prospective purchaser.—
1507  (3)      "Listing platform" means any public-facing online real
1508      property listing service, including, but not limited to,
1509      websites, web applications, and mobile applications. The term
1510      does not include a social media platform as defined in s.
1511      501.2041(1).
1512  2.      "Property" means residential real property located
1513      within this state.
1514  (b)      Beginning February 1, 2027, any property visible on a
1515      listing platform must include the estimated ad valorem taxes for
1516      such property.
1517  1.      If the ad valorem taxes are estimated using a tax
1518      estimator or buyer payment calculator, the current owner's ad
1519      valorem assessment or taxes may not be used to calculate the
1520      estimated ad valorem taxes. The listing platform must calculate
1521      and display the estimated ad valorem taxes using one of the
1522      following methods:
1523  a.      The ad valorem taxes that would be due if the purchaser
1524      were taxed on the listing price of the property at current
1525      millage rates using the data and formula published under
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1526      subparagraph (d)1. The use of such data and formula constitutes
1527      a reasonable estimate of ad valorem taxes. The listing platform
1528      must include a disclaimer on the same website or application as
1529      the estimated ad valorem taxes that the millage rates of
1530      applicable taxing authorities may vary within a county and that
1531      the estimated ad valorem taxes do not include all applicable
1532      non-ad valorem assessments or exemptions, discounts, and other
1533      tax benefits, including, but not limited to, transfer of the
1534      homestead assessment difference under s. 4, Art. VII of the
1535      State Constitution. The current owner's and any previous years'
1536      ad valorem taxes on the property may be displayed only as part
1537      of historical tax information.
1538  b.      The ad valorem taxes that would be due if the purchaser
1539      were taxed on the listing price of the property at the
1540      countywide aggregate average millage rate using the data
1541      published under subparagraph (d)2. The listing platform must
1542      include a link to the property appraiser's tax estimator for the
1543      county in which the property is located, if available, or to
1544      such property appraiser's homepage. The Department of Revenue
1545      shall maintain a table of links to each property appraiser's
1546      homepage and tax estimator, if available, on its website. The
1547      listing platform must include a disclaimer on the same website
1548      or application as the estimated ad valorem taxes stating that
1549      the millage rates of applicable taxing authorities may vary
1550      within a county and that the estimated ad valorem taxes do not
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1551      include all applicable non-ad valorem assessments or exemptions,
1552      discounts, and other tax benefits, including, but not limited
1553      to, transfer of the homestead assessment difference under s. 4,
1554      Art. VII of the State Constitution. The current owner's and any
1555      previous years' ad valorem taxes on the property may be
1556      displayed only as part of historical tax information.
1557  2.      If ad valorem taxes are not estimated using a tax
1558      estimator or buyer payment calculator as provided in
1559      subparagraph 1., the listing platform may not display the
1560      current owner's ad valorem taxes and must include a link to the
1561      property appraiser's tax estimator for the county in which the
1562      property is located, if available, or to such property
1563      appraiser's homepage. The department shall maintain a table of
1564      links to each county property appraiser's homepage and tax
1565      estimator, if available, on its website. The previous year's ad
1566      valorem taxes on the property may not be displayed as part of
1567      historical tax information.
1568  3.      There is no liability on the part of, and no cause of
1569      action may arise against, any person for an inaccurate
1570      estimation of ad valorem taxes for a property listed on a
1571      listing platform.
1572  (c)      Beginning February 1, 2027, the current owner's ad
1573      valorem taxes may not be included in any printed listing
1574      materials concerning a property.
1575  (d)1.       The department shall develop a formula that may be
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1576      used by a listing platform to calculate the estimated ad valorem
1577      taxes required under this subsection. Each county property
1578      appraiser shall provide the department with any information
1579      needed to develop the formula, including, at a minimum, the
1580      county name, tax district code, school district millage rate,
1581      and summary millage rate for all other applicable taxing
1582      authorities. Beginning December 15, 2026, and annually
1583      thereafter, the department shall publish on its website the
1584      formula and the information collected from each property
1585      appraiser under this subparagraph.
1586  2.      The department shall annually develop a countywide
1587      aggregate average millage rate for each county which may be used
1588      by a listing platform as an alternative method of meeting the
1589      requirements of this subsection. The department shall require
1590      each county property appraiser to provide the department with
1591      any information needed to develop the countywide aggregate
1592      average millage rate. Beginning December 15, 2026, and annually
1593      thereafter, the department shall publish on its website the
1594      countywide aggregate average millage rate and the information
1595      collected from each property appraiser under this subparagraph.
1596  (e)      The department may adopt rules to implement paragraph
1597      (d).
1598  Section 40.  Paragraph (a) of subsection (13) of section
1599      849.086, Florida Statutes, is amended to read:
1600  849.086       Cardrooms authorized.—
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1601  (13)        TAXES AND OTHER PAYMENTS.—
1602  (a)     Each cardroom operator shall pay a tax to the state of
1603      5 8 percent of the cardroom operation's monthly gross receipts.
1604  Section 41.  Subsections (1), (2), and (4) of section
1605      1011.73, Florida Statutes, are amended to read:
1606  1011.73       District millage elections.—
1607  (1)     MILLAGE AUTHORIZED NOT TO EXCEED 2 YEARS.—The district
1608      school board, pursuant to resolution adopted at a regular
1609      meeting, shall direct the county commissioners to call an
1610      election at which the electors within the school districts may
1611      levy approve an ad valorem tax millage as authorized in s. 9,
1612      Art. VII of the State Constitution, subject to approval by a
1613      majority vote of the electors of the county voting in a
1614      referendum. Such election may be held at any time, except that
1615      not more than one such election shall be held during any 12-
1616      month period. Any millage so authorized shall be levied for a
1617      period not in excess of 2 years or until changed by another
1618      millage election, whichever is the earlier. In the event any
1619      such election is invalidated by a court of competent
1620      jurisdiction, such invalidated election shall be considered not
1621      to have been held.
1622  (2)     MILLAGE AUTHORIZED NOT TO EXCEED 4 YEARS.—The district
1623      school board, pursuant to resolution adopted at a regular
1624      meeting, shall direct the county commissioners to call an
1625      election at which the electors within the school district may
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1626      levy approve an ad valorem tax millage as authorized under s.
1627      1011.71(9), subject to approval by a majority vote of the
1628      electors of the county voting in a referendum. Such election may
1629      be held at any time, except that not more than one such election
1630      shall be held during any 12-month period. Any millage so
1631      authorized shall be levied for a period not in excess of 4 years
1632      or until changed by another millage election, whichever is
1633      earlier. If any such election is invalidated by a court of
1634      competent jurisdiction, such invalidated election shall be
1635      considered not to have been held.
1636  (4)     FORM OF BALLOT.—
1637  (a)     The district school board may propose a single millage
1638      or two millages, with one for operating expenses and another for
1639      a local capital improvement reserve fund. When two millage
1640      figures are proposed, each millage must be voted on separately.
1641  (b)     The district school board shall provide the wording of
1642      the substance of the measure and the ballot title in the
1643      resolution calling for the election, which must be placed on the
1644      ballot by the governing body of the county for the next general
1645      election held more than ninety days after the adoption of the
1646      resolution. The wording of the ballot must conform to the
1647      provisions of s. 101.161.
1648  Section 42.  Section 21 of chapter 2024-158, Laws of
1649      Florida, is amended to read:
1650  Section 21.  The amendments to s. 201.21, Florida Statutes,
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1651      made by this act shall stand repealed on June 30, 2028 2027,
1652      unless reviewed and saved from repeal through reenactment by the
1653      Legislature. If such amendments are not saved from repeal, the
1654      text of s. 201.21, Florida Statutes, shall revert to that in
1655      existence on June 30, 2024, except that any amendments to such
1656      text other than by this act shall be preserved and continue to
1657      operate to the extent that such amendments are not dependent
1658      upon the portions of text which expire pursuant to this section.
1659  Section 43.  Hunting, fishing, and camping sales tax
1660      holiday.—
1661  (1)      The tax levied under chapter 212, Florida Statutes,
1662      may not be collected during the period from September 1, 2026,
1663      through December 31, 2026, on the retail sale of:
1664  (a)      Ammunition, as defined in s. 790.001, Florida
1665      Statutes.
1666  (b)      A firearm. For purposes of this section, the term
1667      "firearm" means a weapon capable of firing a missile and
1668      includes a pistol, rifle, or shotgun using an explosive charge
1669      as a propellant.
1670  (c)      The following accessories used for firearms:
1671  1.      Firearm barrels.
1672  2.      Firearm cases or range bags.
1673  3.      Firearm charging handles.
1674  4.      Firearm cleaning kits.
1675  5.      Firearm handguards
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1676  6.      Firearm holsters.
1677  7.      Firearm internal parts and components.
1678  8.      Firearm magazines or other ammunition feeding devices
1679      or carriers.
1680  9.      Firearm pistol grips.
1681  10.      Firearm shooting chronographs.
1682  11.      Firearm shooting mats, rests, or bipods.
1683  12.      Firearm sights or optics.
1684  13.      Firearm slides or cylinders.
1685  14.      Firearm slings.
1686  15.      Firearm stocks or braces.
1687  16.      Firearm suppressors or silencers.
1688  17.      Firearm triggers.
1689  (d)      A bow. For purposes of this section, the term "bow"
1690      means a device consisting of flexible material having a string
1691      connecting its two ends, either indirectly by cables or pulleys
1692      or directly, for the purpose of discharging arrows; which
1693      propels arrows only by the energy stored by the drawing of the
1694      device; and which is handheld, hand-drawn, and hand-released.
1695  (e)      A crossbow. For purposes of this section, the term
1696      "crossbow" means a device consisting of flexible material having
1697      a string connecting its two ends, either indirectly by cables or
1698      pulleys or directly, affixed to a stock for the purpose of
1699      discharging quarrels, bolts, or arrows; which propels quarrels,
1700      bolts, or arrows only by the energy stored by the drawing of the
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1701      device; and which uses a non-handheld locking mechanism to
1702      maintain the device in a drawn or ready-to-discharge condition.
1703  (f)      The following accessories used for bows or crossbows:
1704  1.      Arrows.
1705  2.      Bolts.
1706  3.      Quarrels.
1707  4.      Quivers.
1708  5.      Releases.
1709  6.      Sights or optics.
1710  7.      Wristguards.
1711  (g)      Camping supplies. For purposes of this section, the
1712      term "camping supplies" means tents with a sales price of $200
1713      or less; sleeping bags, portable hammocks, camping stoves, and
1714      collapsible camping chairs with a sales price of $50 or less;
1715      and camping lanterns and flashlights with a sales price of $30
1716      or less.
1717  (h)      Fishing supplies. For purposes of this section, the
1718      term "fishing supplies" means rods and reels with a sales price
1719      of $75 or less if sold individually, or $150 or less if sold as
1720      a set; tackle boxes or bags with a sales price of $30 or less;
1721      and bait or fishing tackle with a sales price of $10 or less if
1722      sold individually, or $20 or less if multiple items are sold
1723      together. The term does not include supplies used for commercial
1724      fishing purposes.
1725  (2)      The Department of Revenue is authorized, and all
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1726      conditions are deemed met, to adopt emergency rules pursuant to
1727      s. 120.54(4), Florida Statutes, for the purpose of implementing
1728      this section.
1729  Section 44.  (1) The Department of Revenue is authorized,
1730      and all conditions are deemed met, to adopt emergency rules
1731      under s. 120.54(4), Florida Statutes, for the purpose of
1732      implementing provisions related the amendments made to ss.
1733      212.04 and 212.08, Florida Statutes, by this act.
1734      Notwithstanding any other law, emergency rules adopted under
1735      this section are effective for 6 months after adoption and may
1736      be renewed during the pendency of procedures to adopt permanent
1737      rules addressing the subject of the emergency rules.
1738  (2)     This section shall take effect upon becoming a law and
1739      expires July 1, 2029.
1740  Section 45.  Except as otherwise provided by this act, and
1741      except this section, which shall take effect upon becoming a
1742      law, this act shall take effect July 1, 2026.
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Revises provisions related to taxation including special districts; ad valorem taxation, notice of disapproval, rental of homestead, affordable housing tax exemption, millage rate adoption, vacation rental transactions, sales tax exemptions, tax credits & deductions, corporate income tax, taxable income, license fee for permitholders, slot machine revenue tax, tax rates for alcoholic beverages, surplus lines tax, disclosure of estimated ad valorem tax, cardroom operation tax, & tax exemption for leased property.

Sponsors

Rep. Wyman Duggan (R) sponsors H 7031 alone.

Wyman Duggan

Rep. · R–12 · Sponsor

History

H 7031 has taken 34 actions since May 5, 2026, the latest on Jul 1, 2026.

ChamberAction
Jul 1, 2026
—
Chapter No. 2026-239
Jun 29, 2026
—
Approved by Governor
Jun 23, 2026
—
Signed by Officers and presented to Governor
May 29, 2026
House
Conference Committee Report considered
May 29, 2026
House
Amendment 027605 adopted

Votes

H 7031 went to 4 roll calls across both chambers, the latest on May 29, 2026 at 88–11.

ChamberQuestion
Yea
Nay
May 29, 2026
House
House: Third Reading RCS#883
88
11
May 29, 2026
Senate
Senate: Third Reading RCS#4
29
6
May 12, 2026
House
House: Third Reading RCS#865
95
11
May 12, 2026
Senate
Senate: Third Reading RCS#6
32
0

Source: flsenate.gov · legiscan.com