Finance, Tax & Administration Legislation

Please navigate below to view a summary or check the status and recent updates of finance, tax & administration bills monitored by FAC.

Sponsor: Hooper

Status: Monitor

To view the latest bill actions, see below:

SB 28

-HB 107

Imposes additional annual registration fees of $200 for electric vehicles (EVs) and $50 for plug-in hybrid electric vehicles (PHEVs), rising to $250 and $100 in 2029. 36% of the associated revenues are allocated to counties for transportation-related expenses.  This represents an effort to replace lost revenue from local fuel taxes with more non-fuel vehicles on the road. Proponents of the bill assert that traditional fuel vehicles are, in a sense, subsidizing transportation infrastructure for electric and plug-in hybrid vehicles. These changes apply from October 1, 2024, and expire on June 30, 2034, unless amended. 

Effective date: July 1, 2024

Sponsor: Rudman/Jones
Status: Monitor
To view the latest bill actions, please see below:

-HB 35

-SB 106

Requires businesses to accept cash for in-person transactions of tangible goods or services alongside other payment methods, without imposing additional fees or conditions. Exemptions include non in-person transactions, municipal parking facilities, certain professional services, suspected counterfeit cash, large cash denominations, and transactions over $5,000. Violations result in civil penalties ranging from $2,500 to $10,000, administered by the Department of Agriculture and Consumer Services, which also establishes enforcement rules. 

Effective date: July 1, 2024. 

Sponsor: Chaney

Status: Monitor

To view the latest bill actions, please see below: 

-HB 49

Reduces the age limitation for minors from 17- to -15 years old in s. 450.081 F. S of the child labor laws relating to hours of working in certain occupations. This bill expands the working conditions for 16- and 17-year-olds to match those of an 18 – year old.  

 This bill also prohibits counties and municipalities that adopt their own curfew ordinances from having more stringent guidelines than those set by the state.  

Effective date July 1, 2024 

 

Sponsor: Rep. Tant/ Sen. Simon

Status: Monitor

To view the latest bill actions, please see below:

HB 53/ SB 618

HB 55/ SB 616

Joint Resolution which proposes an amendment to the state Constitution, as well as its implementing bill, enabling the Legislature to offer a homestead property tax exemption for surviving spouses of quadriplegics. It extends existing tax relief measures that currently benefit certain veterans with combat-related disabilities and their spouses. The resolution defines “first responder” to encompass roles like law enforcement officers and firefighters.

Sponsor: Salzman / Ingoglia

Status: Oppose

To view the latest bill actions, please see below:

-HB 57

-SB 438

Establishes term limits for county commissioners who will have served for 8 consecutive years in office. This section applies to both charter and non-charter counties but does not supersede more restrictive term limits set by a county charter. Service of a commissioner before November 8, 2022, will not be counted towards these limitations

Effective Date July 1, 2024 

Sponsor: Sen. Stewart/ Rep. Killebrew

Status: Monitor

To view the latest bill actions, please see below:

Creates a sales tax holiday for Micromobility Vehicles and Related Personal Safety Equipment. Micromobility Vehicles are defined as human or electric-powered transportation devices, including bikes, scooters, or other related vehicles, that weigh less than 500 pounds, are less than 3 feet wide, and have a max speed of 35 miles per hour. Personal safety equipment includes helmets, knee pads, elbow pads etc.  

Effective Date July 1, 2024  

Sponsor: Garcia (A) 

Status: Monitor   

To view the latest bill actions, see below:

-HB 69 

-HB 71

Places a Constitutional amendment on the ballot applying the second Homestead exemption to school levies. Under current law, Florida offers up to a $25,000 second homestead exemption on any assessed value between $50,000 and $75,000, for all non-school levies. This Constitutional amendment, if passed, would include school district levies within the exemption. HB 71 serves as an implementing bill for the Constitutional amendment.   

Sponsor: Arrington

Status: SupportTo view the latest bill actions, please see below: 

-HB 103

-SB 712

Provides a public records exemption for the personal identifying and location information of current county attorneys, assistant county attorneys, deputy county attorneys, city attorneys, assistant city attorneys, deputy city attorneys, and the spouses and children of such.  

Effective Date July 1, 2024  

Sponsor: Alvarez

Status: Monitor

To view the latest bill actions, please see below: 

-HB 149

Raises the threshold for government entities’ estimated construction cost for individual projects under continuing contracts from $4 million to $10 million. This bill also requires DOT to select no less than three and no more than five firms and authorize work to the selected firms on a rotational and equitable basis for geotechnical and material testing continuing contracts.  

Effective Date July 1, 2024 

Sponsor: Busatta-Cabrera

Status: Monitor

To view the latest bill actions, please see below:

-HB 151

-SB 242

Revises the calculation for cost-of-living adjustments of benefits for certain retirees and beneficiaries. 

Effective Date July 1, 2024 

Sponsors: Caruso 

Status: Monitor  

 To view the latest bill actions, see below:

– HB 157

This bill allows local government to conduct their official business meeting through conference calls and other technological means. Such meetings cannot happen more than twice a year unless under a state of emergency issued by the Governor. These meetings must meet all the requirements for public notice, public access, and public participation and cannot include formal actions on ordinances or are quasi–judicial hearings.  

Effective Date July 1, 2024  

Sponsor: Polsky

Status: Monitor

To view the latest bill actions, please see below:

-SB 166

Prohibits a public employer from taking adverse action against an employee or applicant who is qualified for a job when they are a qualified patient using medical marijuana.  

Effective Date July 1, 2024  

Sponsor: Polsky

Status: Monitor

To view the latest bill actions, please see below: 

-SB 172

Requires the Department of Revenue to create a procedure by which a person may verify his or her eligibility to receive an exemption or discount before the purchase of a property. This eligibility is for certain disabled veterans and surviving spouses.  

Effective Date July 1, 2024 

Sponsor: Benjamin

 

Status: Monitor   

 

To view the latest bill actions, see below:

 

-HB 175

 

This bill proposes amendments to Florida statutes governing the priority and enforcement of judgment liens. The bill explains procedures for resolving conflicts between judgment lienholders and secured parties, outlines rules for the enforceability of judgment liens on motor vehicles and vessels with Florida certificates of title and establishes guidelines for the discharge of obligations by account debtors. The bill also sets the enforceability date for existing judgment liens and affirms their continued priority over other interests.

Sponsors: Andrade / Hooper  

Status: Monitor

To view the latest bill action, please see below:

– HB 177

-SB 204 

This bill prohibits live performance venues from entering into sole – sourced contracts for the sale of tickets and licenses to events. The live performance venue may not distribute, sell or transfer tickets or licenses for compensation greater than the amount of the ticket. A live performance venue may not require an artist to market, sell or distribute tickets to an event on a specific platform, this bill also allows the artist to choose what platforms they would like their tickets sold on.  

Effective Date July 1, 2024

Sponsor:  Sen. Garcia (I) / Rep. Borrero 

Status: Monitor 

To view the latest bill action, please see below:  

 The key provisions of this bill include, requiring a law enforcement officer to transport ballot boxes or ballot transfer containers from a supervisor of elections to a precinct. Additionally, it mandates continuous supervision by a law enforcement officer for all ballot boxes and transfer containers. The bill extends this requirement to the transportation of various election-related items, including ballots, ballot stubs, memoranda, and papers. 

Sponsor: Hooper/ Maney

Status: Monitor   

 To view the latest bill actions, see below:

-SB 216

-HB 113

This bill, titled “An act relating to tax collections,” amends Florida’s tax collection procedures. It eliminates processing fees for partial tax payments, requires tax collectors to report on various credit situations within 60 days after tax certificate sales adjourn, and changes the interest calculation for canceled tax deed applications.
Effective Date July 1, 2024.

Sponsors: Killebrew / Wright

Status: Monitor

To view the latest bill action, please see below:

-HB 239

-SB 218

Allows for a property tax exemption for surviving spouses of Veterans by authorizing a surviving spouse to produce a letter before the property appraiser if the veteran predeceased the issuance of a certain letter from the Federal Government. This exemption applies beginning with the 2025 tax roll.

Effective Date January 1, 2025

Sponsor: Sen. Wright 

Status: Monitor  

To view the latest bill action, please see below:  

 

This bill addresses enhancing exemptions related to agency administration and competitive solicitations. Section 1 specifies exemptions for bids and proposals, keeping them confidential until certain conditions are met, or time frames have passed.,( like a 72-hour window post-agency decision or resolution of a formal protest). Section 2 elaborates on exemptions from public meetings, safeguarding negotiations and discussions associated with competitive solicitations from public scrutiny. This section provides a time-bound protective measure, including a potential repeal by October 2, 2029. Section 3 further emphasizes the need for temporary exemptions to protect bids, proposals, and negotiation discussions, prioritizing fairness for vendors while balancing transparency. Collectively, these sections aim to foster fair and effective procurement processes, with the entire act slated to take effect on July 1, 2024. 

 

Sponsor: Sen. Wright 

Status: Monitor  

Linked bill: SB 292 

 

To view the latest bill action, please see below:  

 

This bill defines the term “service provider” as well as incorporating service providers in the s. 119.0701 F.S. language. Holding them under the same regulatory procedures and public record stipulations that contractors are held to as already defined in this statute. 

Sponsor: Sen. Wright / Rep. Truenow  

Status: Monitor  

To view the latest bill action, please see below:  

 

Providing an exemption for certain financial information submitted to an agency from prospective bidders for a road or other public works project from certain public records requirements; providing for future legislative review and repeal of the exemption. The Bill provides exemption from public records requirements for financial information prospective bidder must submit to agency to prequalify for bidding or responding to proposal for certain projects; provides exemption from public records requirements for financial information required by administrative rule of DOT for qualification to bid; provides for future legislative review & repeal of exemptions; provides statement of public necessity. 

Sponsor: Rep. Garcia(A) 

Status: Monitor  

 

To view the latest bill action, please see below:  

 

HB 331 is a joint resolution bill proposing an amendment and the implementation of new language in the State Constitution to eliminate an exception for school district levies from the constitutional limitations on real property assessment increases on specified Non homestead real property. The amendment takes effect January 1, 2025, HB 333 serves as an implementing bill for the Constitutional amendment.   

Sponsor: Sen. Wright, Rep. Smith

Status: Monitor

To view the latest bill action, please see below:

The bill revises eligibility for the ad valorem tax exemption for property used as a home for the aged by nonprofit corporations to include property owned by a Florida limited partnership where an entity not licensed under ch. 429, F.S., and wholly owned by a corporation not-for-profit under ch. 617, F.S., is the sole general partner. The changes made by the bill will first apply to the 2025 ad valorem tax roll. The Revenue Estimating Conference estimates that the bill will not impact state government revenues and will have a recurring negative impact on local government revenues of -$0.1 million beginning in Fiscal Year 2025- 26.

Sponsor: Rep. Roth 

Status: Monitor  

 

To view the latest bill action, please see below:  

 

The bill provides that sales tax does not apply to motor vehicles as defined in s. 316.003, which is to be used primarily in the trade or established business of the lessee or rentee. 

SB 352/ HB 369 – Virtual Currency Sales Tax Holiday  

Sponsor: Sen. Brodeur, Rep.Barnaby 

Status: Monitor  

 

To view the latest bill action, please see below:  

 

The bill defines terms as well as temporarily suspends the collection of taxes under Chapter 212, Florida Statutes, from June 1, 2025, through July 31, 2025, on the retail sale of taxable tangible personal property or services when the transaction is conducted using virtual currency. This exemption applies to various establishments within the state. Additionally, the Department of Revenue is granted authority to adopt emergency rules, effective for the exemption period, to implement and oversee the provisions outlined in this section. These emergency rules can be renewed during the adoption process of permanent rules addressing the subject matter. 

 

Sponsor: Rep. Alvarez 

Status: Monitor  

 

To view the latest bill action, please see below:  

The bill establishes exemptions under the Open Government Sunset Review Act for sealed bids, proposals, or replies received through competitive solicitations. It ensures confidentiality until 72 hours after an agency’s notice of intended decision or the final decision in case of protests, preventing premature disclosure. This safeguards vendor interests, maintaining fair and competitive procurement processes. The Legislature deems the exemption a public necessity to balance transparency with business protection. 

 

Sponsor: Sen. Gruter / Rep. Fine 

Status: Oppose 

To view the latest bill action, please see below:  

This bill seeks to amend s 192.037, F.S., which focuses on tax appeals concerning timeshare units within developments that have more than 300 timeshare units. If a taxpayer claims there are enough resales to determine a timeshare unit’s value, the bill sets criteria. The number of resales is deemed adequate if they are a reasonable number from the same timeshare development and comply with the latest standards of the Uniform Standards of Professional Appraisal Practice. The bill states that the valuation methodology outlined for timeshares in this bill is aligned with the State Constitution’s requirement for just valuation of all real estate, including timeshare units. This bill will be effective from July 1, 2024. 

Sponsor:  Rep. Fabricio / Sen. Ingoglia 

Status: Oppose  

To view the latest bill action, please see below:  

This bill outlines a restriction on counties, municipalities, or other local governmental entities from enacting or maintaining any ordinance or rule that imposes a tax, charge, fee, or any other financial obligation specifically related to the utilization of a virtual office. 

Sponsor:  Rep. Truenow 

Status: Monitor 

To view the latest bill action, please see below:  

This bill pertains to the determination of powers, duties, compensation, and payment methods for state and county officers in Florida, emphasizing a uniform salary schedule. It introduces a lump-sum monetary benefit for eligible individuals adopting a child within the child welfare system, subject to appropriation. The bill also makes revisions related to tax collectors, including an increase in the base salary, eligibility for adoption benefits, authorization for hiring or retention bonuses, and the ability to administer road tests on school grounds. The overall fiscal impact on local governments is expected to be insignificant.

Sponsor: Chamberlin / Martin   

Status: Monitor  

To view the latest bill action, please see below: 

HB 559

SB 1382

 

This bill opens local governments and municipalities to causes of action related to gender identity.  

Effective Date July 1, 2024 

Sponsor: Sen. Hooper / Rep. Yeager 

Status: Support 

To view the latest bill action, please see below:  

 

SB 568/HB 639 requires health insurers and health maintenance organizations (HMO’s) to provide coverage for out-of-network ground ambulance services. 

Specifically, insurers must reimburse out-of-network ambulance service providers for emergency ambulance services at the greatest of the following rates: 

  • The rate set by the jurisdictional county or municipality in which the services originated 
  • The contracted rate at which an insurer would reimburse a participating or in-network provider 
  • The lesser of either the provider’s billed charges OR 350% of the Medicare rate for the same service 

These billing reforms seek to reduce “balance billing” practices by providers. 

 

Sponsor:  Sen. DiCeglie / Rep. Botana 

Status: Oppose  

To view the latest bill action, please see below:  

This bill repeals all of chapter 205 F.S., which is known as the Local Business Tax Act.  

The Local Business Tax Act grants local governments the authority to impose, regulate, and collect local business taxes from businesses operating within their jurisdiction, enabling them to generate revenue and enforce compliance with local business tax requirements. This bill will create significant financial, regulatory, and economic consequences for local governments.

Sponsor:  Rep. Botana,  Rep. Redondo / Sen. Ingoglia  

Status: Monitor 

To view the latest bill action, please see below:  

This bill proposes changes to the Florida Security for Public Deposits Act, which requires state and local governments to deposit public funds in qualified public depositories (QPDs). The bill expands eligibility for QPDs and custodians to include state-chartered and federally-chartered credit unions, alongside banks and savings institutions. To become a QPD, a credit union must meet specific criteria set by the Chief Financial Officer (CFO). The bill introduces provisions to ensure separate responsibility and liability for credit union QPDs, preventing them from sharing liability with banks. This bill sets an effective date of July 1, 2024. 

 

Sponsor: Rep. McFarland

Status: Monitor 

To view the latest bill action, please see below

The bill proposes changes to child care regulations, including exemptions for preschools from municipal assessments and tax credits for businesses involved in child care. It also exempts certain employee-focused child care facilities from licensing. Modifications to licensing requirements, removal of specific notifications, and annual affirmations by county commissions are included. The bill addresses residential insurance aspects for large family child care homes and is estimated to have a  -$4.4 million impact on local government revenues in the same period.

Sponsor: Sen. DiCeglie

Status: Support

To view the latest bill action, please see below:

CS/CS/SB 656 alters the definition of “continuing contract” in the Consultants’ Competitive Negotiation Act (CCNA), raising the maximum dollar amount allowed for individual projects and studies in construction contracts from $4 million to $7.5 million. Starting July 1, 2025, and annually thereafter, the Department of Management Services (DMS) will adjust this maximum amount based on the Consumer Price Index. The bill extends similar changes to local governmental entities’ contracts. The fiscal impact on state and local government expenses is uncertain due to administrative and contract costs. The bill becomes effective on July 1, 2024.

Sponsor:  Sen. Burton 

Status: Monitor 

To view the latest bill action, please see below:  

This bill establishes a regulatory framework for virtual currency kiosk businesses and provides protections for users of the kiosks by requiring such businesses to register with the Office of Financial Regulation (OFR), requiring certain disclosures, restricting the name under which such business may transact, and providing penalties for specified violations of the part. The Legislative intent of the bill is, in summary, to reduce unlawful and fraudulent activities. The bill provides the OFR is responsible for supervising virtual currency kiosk businesses and authorizes the Financial Services Commission (the “Commission”) to adopt rules to regulate them. 

Sponsor: Sen. Martin / Rep. Robinson (W) 

Status: Oppose

To view the latest bill action, please see below:  

 The latest mobility fee measure provides that only the local government issuing the building permit may charge for transportation impacts on a development. The bill directs the permitting local government to collect and account for extra-jurisdictional impacts, but there is no clarity on how fees for these impacts would be determined or allocated. This presents challenges for county road systems that transcend municipal boundaries. 

Sponsor: Rep. Amesty / Sen. Torres Jr.  

Status: Monitor 

To view the latest bill action, please see below:  

  • HB 727
  • SB 1004

The Bill increases the value of the ad valorem tax exemption for disabled ex-servicemembers from $5,000 to $10,000. This increase first applies to the 2025 tax roll. The bill takes effect July 1, 2024. 

Sponsor: Andrade / Ingoglia  

Status: Monitor  

To view the latest bill action, please see below: 

HB 735

SB 734

 

This bill states that public officers, state agency employees, local government attorneys, and candidates for office are prohibited from soliciting or accepting anything of value, including a gift, loan, reward, promise of future employment, favor, or service, based upon an understanding that their vote, official action, or judgment would be influenced.  

State agencies and political subdivisions must report any grant or gift over $50,000 from any foreign source and are prohibited from receiving grants from a country that has been designated as a “foreign country of concern” or any entity controlled by such a country.  

The committee adopted the PCS version of the bill, which added:  

  • Prohibits public officers, state agency employees, local government attorneys, and candidates for office from soliciting or accepting anything of value from a foreign country of concern. 
  • Establishes requirements for lobbying counties, municipalities, and special districts that mirror requirements for lobbying the executive branch and  
  • Prohibits counties, municipalities, and school districts from renewing or extending the employment contracts of certain senior employees during the eight-month period preceding a general election unless the renewal or extension is approved by a unanimous vote of the governing board.  

 

Effective Date July 1, 2024  

Sponsor:   Sen. Gruters 

Status: Oppose 

To view the latest bill action, please see below:  

This bill focuses on the valuation of timeshare properties in Florida. If there’s a disagreement about a property appraiser’s valuation of timeshares with more than 300 units, the bill suggests that an adequate number of resales can be determined based on taxpayer-provided resales aligned with industry standards. Currently, the law uses the resale market or the original purchase price minus fees if there aren’t enough resales. SB 886 claims this method meets constitutional requirements for fair property valuation. The Revenue Estimating Conference anticipates a substantial reduction of at least $171.5 million in local government revenue starting in Fiscal Year 2024-2025 if the bill is enacted. The effective date for the bill is July 1, 2024. 

 

Sponsor:  Sen. Boyd 

Status: Monitor 

To view the latest bill action, please see below:  

SB 890 proposes a two-year exemption from sales and use tax for impact-resistant windows, doors, and garage doors, starting from July 1, 2024, to June 30, 2026. Although the Revenue Estimating Conference (REC) hasn’t reviewed this specific bill, a similar two-year exemption was included in a previous law, reducing General Revenue Fund receipts by $158 million and local revenues by $46.7 million in Fiscal Year 2022-2023. The bill would take effect once it becomes law, aiming to temporarily eliminate taxes on these protective home features. 

Sponsor:  Sen. Martin / Sen. Perry 

Status: Monitor 

To view the latest bill action, please see below:  

This bill raises by $5,000 the statutory base salary rates for tax collectors and district school superintendents. The bill also:  

  • Provides that tax collector employees who adopt children from the child welfare system are eligible for a one-time, lump-sum monetary benefit 
  •  Provides that a county tax collector may budget for and pay a hiring or retention bonus if such expenditure is approved  
  • Provides that a district school board may contract with the county tax collector for a tax collector employee to administer road tests for driver licensure on school grounds at one or more schools within the district. 

 The bill takes effect July 1, 2024. 

 

Sponsor:  Sen. Perry 

Status: Monitor 

To view the latest bill action, please see below:  

This senate joint resolution bill suggests amending the Florida Constitution to allow counties to give property tax relief on specific portions of a homeowner’s property used to provide living space for their parents or grandparents. Currently, tax reductions are only allowed if the property is improved for this purpose. If the Legislature approves this change, it will be presented to Florida voters in the November 2024 general election. For it to pass, at least 60 percent of voters must approve it. If successful, the amendment will become effective on January 1, 2025. 

Sponsor:  Sen. Perry 

Status: Monitor 

To view the latest bill action, please see below:  

 SB 978 is connected to SJR 976, which suggests changing the Florida Constitution to allow counties to reduce property taxes on parts of a homeowner’s property used for living spaces for parents or grandparents. Currently, this tax relief is only allowed if the property is improved for this purpose. SB 978 adjusts the related laws to align with this proposed constitutional change, allowing counties to reduce the assessed value of such properties. The bill will come into effect either when the constitutional amendment (from SJR 976) is approved by voters in the November 2024 general election or if a similar resolution with the same purpose is passed. If approved, both the amendment and the bill will be effective starting January 1, 2025. 

Sponsor:  Sen. Rodriguez 

Status: Monitor 

To view the latest bill action, please see below:  

This bill suggests changes to laws related to the Department of Revenue. It gets rid of language pertaining to pollutants tax registration fees and adjusts how taxes on buying boats, trailers, and aircraft are managed. The bill allows the Department to review and adjust assessments in certain situations and gives them the authority to include all authorized taxes and penalties in a garnishment or levy. There’s also an increase in the threshold for underpayment penalties on corporate income tax. The bill provides rulemaking authority and allows counties and school boards to choose not to impose local sales taxes on commercial rent. These changes would take effect on July 1, 2024. 

Sponsor: Sen. Hutson

Status: Monitor

To view the latest bill action, please see below:

CS/SB 1052 dissolves the following special districts created by special act, which have been
declared inactive by the Department of Commerce, and repeals their enabling laws:
 Calhoun County Transportation Authority.
 Dead Lakes Water Management District.
 Highland View Water and Sewer District.
 West Orange Airport Authority.


The bill also dissolves the Sunny Isles Reclamation and Water Control Board and repeals the
judicial order establishing the district.
The bill takes effect July 1, 2024.

Sponsor: Sen. Hutson

Status: Monitor

To view the latest bill action, please see below:

CS/SB 1058 focuses on revising regulations concerning special districts, which are local government units created for specific purposes within limited geographical areas. The bill introduces several changes, including implementing a 12-year consecutive term limit for elected members of governing bodies in most independent special districts. It stipulates that only the Legislature can alter boundaries of independent special districts, except under certain circumstances. Additionally, it eliminates provisions allowing special districts to become municipalities without legislative approval. Other amendments include adding criteria for declaring special districts inactive, adjusting notice and procedures for such declarations, and requiring special districts to adopt goals, objectives, and performance measures. Furthermore, it mandates reporting for independent special fire control districts, reduces the maximum ad valorem millage rate for mosquito control districts, and sets conditions for their participation in state programs. The bill also prohibits the creation of new safe neighborhood improvement districts and mandates a performance review of existing ones by the Office of Program Policy Analysis and Government Accountability. The fiscal impact on state government is expected to be minor, while its effect on local governments is uncertain.

Sponsor:   Rep. Garison / Sen. Ingoglia

Status: Monitor

To view the latest bill action, please see below:  

The bill amends section 200.065(5), F.S., to require a two-thirds vote of the governing body of a county,
municipality, or independent special district in order to pass any millage rate increase.

Sponsor:  Rep. Anderson 

Status: Monitor 

To view the latest bill action, please see below:  

The bill introduces transitional benefits, like case management for families moving off TCA, and requires CareerSource Florida to assess future financial impacts for benefit changes. Additionally, the bill expands mandatory SNAP E&T participation and introduces the School Readiness Subsidy Program to support families transitioning to economic self-sufficiency. The effective date for the bill is July 1, 2024. 

Sponsor: Rep. Chamberlin

Status: Monitor

To view the latest bill action, please see below:

Local discretionary sales surtaxes can be imposed by counties. This bill mandates the Office of Policy Analysis and Government Accountability (OPPAGA) to study the potential impact of eliminating all property taxes and replacing the revenue with a consumption tax. OPPAGA must submit its findings by February 1, 2025, with the bill taking effect upon enactment.

 Sponsor:  Sen. Calatayud 

Status: Monitor 

To view the latest bill action, please see below:  

SB 1440 aims to expand affordable housing tax exemptions and remove a time limit on related ordinances.  The bill proposes changes to the local option tax exemption for affordable housing, which was established in 2023. It suggests allowing counties or municipalities to exempt up to 100% of the assessed value of certain affordable accessory dwelling units, in addition to existing options. The bill eliminates the requirement for ordinances adopting this tax exemption to expire before the fourth January 1 after adoption. These changes would be applicable starting from the 2025 tax roll, with the bill taking effect on July 1, 2024. 

 

Sponsor:  Sen. Stewart

Status: Monitor 

To view the latest bill action, please see below:  

This bill seeks to amend s. 3 125.0104, F.S adding language emphasizing the importance of using tax revenues to promote tourism. It specifies conditions under which tax revenues can be allocated to a county destination marketing organization and outlines limitations on reducing its funding. The bill mandates that if tax funds support an activity, service, venue, or event, its primary purpose should be attracting tourists. Counties are permitted to allocate tax revenue to fund a “county destination marketing organization,” as defined by s. 288.005. However, if a county allocates less than 40% of its local tourist tax revenue to this organization, it cannot reduce its funding without approval from at least two-thirds of the county’s governing board membership. 

 

Sponsor:  Sen. Collins 

Status: Monitor 

To view the latest bill action, please see below:  

Proposing amendments to the State Constitution to revise the requirements for a discount from the amount of ad valorem tax owed on homestead property for certain disabled veterans, opting out of the 65 an older age requirement and adding that veterans must also meet the new requirement that veterans must have received a purple heart as well. The general law must allow counties and municipalities to grant these additional exemptions. SB 1684 serves as the implementing bill for this joint resolution. 

Sponsor:  PCB / Rep. Persons-Mulicka 

Status: Monitor 

To view the latest bill action, please see below:  

This bill addresses special districts in local government, emphasizing their creation for specific purposes within limited geographic boundaries. This bill specifically dissolves several inactive special districts created by special acts and repeals their enabling laws, including entities like the Calhoun County Transportation Authority and the Sunny Isles Reclamation and Water Control Board. 

Sponsor: Ways & Means Committee/ Rep. Buchanan

Status: Oppose

To view the latest bill action, please see below:  

proposes a constitutional amendment that would double the 2nd homestead exemption from the value between $50,000 and $75,00 of assessed value to the value between $50,000 and $100,000. 

Sponsor: Ways & Means Committee

Status: Oppose

To view the latest bill action, please see below:  

This legislative bill aims to annually adjust the second homestead exemption, for inflation by referencing changes in the Consumer Price Index. Specifically, the value of the exemption outlined will be updated each January 1st based on the percentage change reported by the U.S. Department of Labor, Bureau of Labor Statistics. This annual increase in the exemption would apply either to the existing $25,000 increased exemption, or the increase exemption proposed in PCB WMC 24-01, if adopted into the Florida Constitution.

Sponsor: Ways & Means Committee

Status: Oppose

To view the latest bill action, please see below:  

This bill implements amendments to the Florida Constitution proposed in both PCB WMC 01 and PCB WMC 2 by making conforming statutory changes. The proposed constitutional amendments are interrelated if they are both approved by voters; however, each constitutional amendment can be implemented on its own if it is approved without the approval of the other constitutional amendment.

Sponsor: Governmental Oversight and accountability 

Status: Monitor  

To view the latest bill action, please see below:  

This bill is addressing the proposed revisions to required employer retirement contribution rates for each membership class and subclass of the Florida Retirement System (FRS) as well as updating the effective date. The bill reflects a decrease across the board for employer retirement contribution rates for normal costs and a mixture of reductions and increases for the rates necessary to address the unfunded liability. The bill does not provide for any enhanced benefits.

Sponsor:  Local administration, Federal Affairs & Special Districts Subcommittee; Rep. Persons-Mulicka 

Status: Monitor 

To view the latest bill action, please see below:  

 This bill focuses on revising provisions related to special districts, introducing measures such as a 12-year term limit for elected members, restrictions on changing boundaries, and additional criteria for declaring a special district inactive. It emphasizes the adoption of goals, objectives, and performance measures for special districts, while repealing provisions allowing conversion to a municipality without legislative approval. The bill also addresses specific requirements for community development districts, independent special fire control districts, mosquito control districts, and safe neighborhood improvement districts. 

Sponsor: Ways & Means Committee; Rep. McClain

Status: Monitor

To view the latest bill action, please see below:

The bill introduces various tax changes aimed at benefiting families and businesses. It includes tax holidays for back-to-school shopping, disaster preparedness, recreational items, and tools for skilled trades. Additionally, it reduces the business rent tax rate, expands tax payment options for leasing companies, and requires periodic approval for local sales surtax ordinances. It also introduces corporate income tax adjustments, including conformity with federal provisions and incentives for hiring persons with disabilities. Changes to property taxes involve renewable energy sources and construction projects by electric utilities. Other provisions include limitations on tourist development taxes, provisions for affordable housing, extensions for tax filers during emergencies, and updates to various tax programs. Overall, it’s projected to have a significant negative impact on government finances in the upcoming fiscal year.

Sponsor: Ways & Means Committee 

Status: Monitor     

To view the latest bill action, please see below:      

HB 7075 aims to increase the exemption on the assessed value of tangible personal property from $25,000 to $50,000, pending approval by 60% of voters during the 2024 general election. The estimated recurring negative impact on local government revenues is approximately -$100 million annually starting in FY 2025-26. The joint resolution, requiring a three-fifths majority in each legislative house, is not subject to the governor’s veto powers. HB 7077 serves as the implementing bill for HB 7075, and it also outlines a plan to provide financial assistance to certain counties that would experience a reduction in ad valorem tax revenue due to changes in the State Constitution. Specifically, it requires the Legislature to allocate funds to offset revenue losses for “fiscally constrained counties” resulting from a constitutional amendment. These funds would be distributed among eligible counties based on the proportion of their total revenue reduction.