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    CS/HB 3F  2026F
1A bill to be entitled
2An act relating to property tax administration;
3amending s. 200.001, F.S.; revising the definitions of
4the terms "maximum total county ad valorem taxes
5levied" and "maximum total municipal ad valorem taxes
6levied" to conform to changes made by the act;
7amending s. 200.065, F.S.; revising limitations on the
8maximum millage rate that may be levied by certain
9units of government; amending s. 200.068, F.S.;
10conforming a provision to changes made by the act;
11reenacting ss. 218.12(2), 218.125(2), and 218.136(2),
12F.S., relating to appropriations to offset reductions
13in ad valorem tax revenue in fiscally constrained
14counties, offsets for tax loss associated with certain
15constitutional amendments affecting fiscally
16constrained counties, and offsets for ad valorem
17revenue loss affecting fiscally constrained counties,
18respectively, to incorporate the amendments made to s.
19200.065, F.S., in references thereto; authorizing the
20ballot summary of a specified proposed amendment or
21revision of the State Constitution to exceed a
22specified word limit; providing for construction of
23the act in pari materia with laws enacted during the
242026 Regular Session and 2026 Special Session E of the
25Legislature; providing an effective date.
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26
27    Be It Enacted by the Legislature of the State of Florida:
28
29Section 1.  Paragraphs (l) and (m) of subsection (8) of
30    section 200.001, Florida Statutes, are amended to read:
31200.001       Millages; definitions and general provisions.—
32(8)
33(l)     "Maximum total county ad valorem taxes levied" means
34    the total taxes levied by a county, municipal service taxing
35    units of that county, and special districts dependent to that
36    county at their individual maximum millages, authorized
37    calculated pursuant to s. 200.065(5)(a) for fiscal years 2009-
38    2010 and thereafter.
39(m)     "Maximum total municipal ad valorem taxes levied"
40    means the total taxes levied by a municipality and special
41    districts dependent to that municipality at their individual
42    maximum millages, authorized calculated pursuant to s.
43    200.065(5)(a) s. 200.065(5)(b) for fiscal years 2009-2010 and
44    thereafter.
45Section 2.  Subsection (5) of section 200.065, Florida
46    Statutes, is amended to read:
47200.065       Method of fixing millage.—
48(5)     In each fiscal year:
49(a)     The maximum millage rate that a county, municipality,
50    special district dependent to a county or municipality,
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51    municipal service taxing unit, or independent special district
52    may levy is the a rolled-back rate computed pursuant to
53    subsection (1) based on the amount of taxes which would have
54    been levied in the prior year if the maximum millage rate had
55    been applied, adjusted for change in per capita Florida personal
56    income, unless a higher rate was adopted, in which case the
57    maximum is the adopted rate. The maximum millage rate applicable
58    to a county authorized to levy a county public hospital surtax
59    under s. 212.055 and which did so in fiscal year 2007 shall
60    exclude the revenues required to be contributed to the county
61    public general hospital in the current fiscal year for the
62    purposes of making the maximum millage rate calculation, but
63    shall be added back to the maximum millage rate allowed after
64    the roll back has been applied, the total of which shall be
65    considered the maximum millage rate for such a county for
66    purposes of this subsection. The revenue required to be
67    contributed to the county public general hospital for the
68    upcoming fiscal year shall be calculated as 11.873 percent times
69    the millage rate levied for countywide purposes in fiscal year
70    2007 times 95 percent of the preliminary tax roll for the
71    upcoming fiscal year. A higher rate may be adopted only under
72    the following conditions:
731.      A rate of not more than 110 percent of the rolled-back
74    rate based on the previous year's maximum millage rate, adjusted
75    for change in per capita Florida personal income, may be adopted
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76     if approved by a two-thirds vote of the membership of the
77     governing body of the county, municipality, or independent
78     district; or
792.      A rate in excess of 110 percent may be adopted if
80     approved by a unanimous vote of the membership of the governing
81     body of the county, municipality, or independent district or by
82     a three-fourths vote of the membership of the governing body if
83     the governing body has nine or more members, or if the rate is
84     approved by a referendum.
85(b)      The millage rate of a county or municipality,
86     municipal service taxing unit of that county, and any special
87     district dependent to that county or municipality may exceed the
88     maximum millage rate authorized calculated pursuant to this
89     subsection if the total county ad valorem taxes levied or total
90     municipal ad valorem taxes levied do not exceed the maximum
91     total county ad valorem taxes levied or maximum total municipal
92     ad valorem taxes levied, respectively. Voted millage and taxes
93     levied by a municipality or independent special district that
94     has levied ad valorem taxes for less than 5 years are not
95     subject to this limitation. The millage rate of a county
96     authorized to levy a county public hospital surtax under s.
97     212.055 may exceed the maximum millage rate authorized
98     calculated pursuant to this subsection to the extent necessary
99     to account for the revenues required to be contributed to the
100    county public hospital. Total taxes levied may exceed the
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101    maximum calculated pursuant to subsection (6) as a result of an
102    increase in taxable value above that certified in subsection (1)
103    if such increase is less than the percentage amounts contained
104    in subsection (6) or if the administrative adjustment cannot be
105    made because the value adjustment board is still in session at
106    the time the tax roll is extended; otherwise, millage rates
107    subject to this subsection may be reduced so that total taxes
108    levied do not exceed the maximum.
109
110    Any unit of government operating under a home rule charter
111    adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
112    Constitution of 1885, as preserved by s. 6(e), Art. VIII of the
113    State Constitution, which is granted the authority in the State
114    Constitution to exercise all the powers conferred now or
115    hereafter by general law upon municipalities and which exercises
116    such powers in the unincorporated area shall be recognized as a
117    municipality under this subsection. For a downtown development
118    authority established before the effective date of the State
119    Constitution which has a millage that must be approved by a
120    municipality, the governing body of that municipality shall be
121    considered the governing body of the downtown development
122    authority for purposes of this subsection.
123Section 3.  Section 200.068, Florida Statutes, is amended
124    to read:
125200.068       Certification of compliance with this chapter.—Not
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126    later than 30 days following adoption of an ordinance or
127    resolution establishing a property tax levy, each taxing
128    authority shall certify compliance with the provisions of this
129    chapter to the Department of Revenue. In addition to a statement
130    of compliance, such certification shall include a copy of the
131    ordinance or resolution so adopted; a copy of the certification
132    of value showing rolled-back millage and proposed millage rates,
133    as provided to the property appraiser pursuant to s. 200.065(1)
134    and (2)(b); maximum millage rates authorized calculated pursuant
135    to s. 200.065(5), together with values and calculations upon
136    which the maximum millage rates are based; and a certified copy
137    of the advertisement, as published pursuant to s. 200.065(3). In
138    certifying compliance, the governing body of the county shall
139    also include a certified copy of the notice required under s.
140    194.037. However, if the value adjustment board completes its
141    hearings after the deadline for certification under this
142    section, the county shall submit such copy to the department not
143    later than 30 days following completion of such hearings.
144Section 4.  For the purpose of incorporating the amendment
145    made by this act to section 200.065, Florida Statutes, in a
146    reference thereto, subsection (2) of section 218.12, Florida
147    Statutes, is reenacted to read:
148218.12       Appropriations to offset reductions in ad valorem
149    tax revenue in fiscally constrained counties.—
150(2)     On or before November 15 of each year, each fiscally
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151    constrained county shall apply to the Department of Revenue to
152    participate in the distribution of the appropriation and provide
153    documentation supporting the county's estimated reduction in ad
154    valorem tax revenue in the form and manner prescribed by the
155    Department of Revenue. The documentation must include an
156    estimate of the reduction in taxable value directly attributable
157    to revisions of Art. VII of the State Constitution for all
158    county taxing jurisdictions within the county and shall be
159    prepared by the property appraiser in each fiscally constrained
160    county. The documentation must also include the county millage
161    rates applicable in all such jurisdictions for both the current
162    year and the prior year; rolled-back rates, determined as
163    provided in s. 200.065, for each county taxing jurisdiction; and
164    maximum millage rates that could have been levied by majority
165    vote pursuant to s. 200.065(5). For purposes of this section,
166    each fiscally constrained county's reduction in ad valorem tax
167    revenue shall be calculated as 95 percent of the estimated
168    reduction in taxable value times the lesser of the 2007
169    applicable millage rate or the applicable millage rate for each
170    county taxing jurisdiction in the current year. If a fiscally
171    constrained county fails to apply for the distribution, its
172    share shall revert to the fund from which the appropriation was
173    made.
174Section 5.  For the purpose of incorporating the amendment
175    made by this act to section 200.065, Florida Statutes, in a
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176    reference thereto, subsection (2) of section 218.125, Florida
177    Statutes, is reenacted to read:
178218.125       Offset for tax loss associated with certain
179    constitutional amendments affecting fiscally constrained
180    counties.—
181(2)     On or before November 15 of each year, each fiscally
182    constrained county shall apply to the Department of Revenue to
183    participate in the distribution of the appropriation and provide
184    documentation supporting the county's estimated reduction in ad
185    valorem tax revenue in the form and manner prescribed by the
186    Department of Revenue. The documentation must include an
187    estimate of the reduction in taxable value directly attributable
188    to revisions of Art. VII of the State Constitution for all
189    county taxing jurisdictions within the county and shall be
190    prepared by the property appraiser in each fiscally constrained
191    county. The documentation must also include the county millage
192    rates applicable in all such jurisdictions for the current year
193    and the prior year, rolled-back rates determined as provided in
194    s. 200.065 for each county taxing jurisdiction, and maximum
195    millage rates that could have been levied by majority vote
196    pursuant to s. 200.065(5). For purposes of this section, each
197    fiscally constrained county's reduction in ad valorem tax
198    revenue shall be calculated as 95 percent of the estimated
199    reduction in taxable value multiplied by the lesser of the 2010
200    applicable millage rate or the applicable millage rate for each
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201    county taxing jurisdiction in the current year. If a fiscally
202    constrained county fails to apply for the distribution, its
203    share shall revert to the fund from which the appropriation was
204    made.
205Section 6.  For the purpose of incorporating the amendment
206    made by this act to section 200.065, Florida Statutes, in a
207    reference thereto, subsection (2) of section 218.136, Florida
208    Statutes, is reenacted to read:
209218.136       Offset for ad valorem revenue loss affecting
210    fiscally constrained counties.—
211(2)     On or before November 15 of each year, each fiscally
212    constrained county shall apply to the Department of Revenue to
213    participate in the distribution of the appropriation and provide
214    documentation supporting the county's estimated reduction in ad
215    valorem tax revenue in the form and manner prescribed by the
216    Department of Revenue. The documentation must include an
217    estimate of the reduction in taxable value directly attributable
218    to revisions of s. 6(a), Art. VII of the State Constitution
219    approved in the November 2024 general election for all county
220    taxing jurisdictions within the county and shall be prepared by
221    the property appraiser in each fiscally constrained county. The
222    documentation must also include the county millage rates
223    applicable in all such jurisdictions for the current year and
224    the prior year, rolled-back rates determined as provided in s.
225    200.065 for each county taxing jurisdiction, and maximum millage
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226    rates that could have been levied by majority vote pursuant to
227    s. 200.065(5). For purposes of this section, each fiscally
228    constrained county's reduction in ad valorem tax revenue shall
229    be calculated as 95 percent of the estimated reduction in
230    taxable value multiplied by the lesser of the 2024 applicable
231    millage rate or the applicable millage rate for each county
232    taxing jurisdiction in the current year. If a fiscally
233    constrained county fails to apply for the distribution, its
234    share shall revert to the fund from which the appropriation was
235    made.
236Section 7.  Notwithstanding s. 101.161(3)(a), Florida
237    Statutes, a ballot summary may exceed 75 words for a joint
238    resolution proposing an amendment or a revision to ss. 4, 6, and
239    9, Article VII of the State Constitution which is to be
240    submitted to the electors at the general election to be held on
241    November 3, 2026.
242Section 8.  If any law amended by this act was also amended
243    by a law enacted during the 2026 Regular Session or 2026 Special
244    Session E of the Legislature, such laws shall be construed as if
245    they had been enacted during the same session of the Legislature
246    and full effect shall be given to each if possible.
247Section 9.  This act shall take effect upon becoming a law.
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