S 4

ENROLLED
2026 Legislature  CS for SB 4-F
                                                        20264Fer
1
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.
26
27Be It Enacted by the Legislature of the State of Florida:
28
29Section 1. Paragraphs (l) and (m) of subsection (8) of
30section 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
34the total taxes levied by a county, municipal service taxing
35units of that county, and special districts dependent to that
36county at their individual maximum millages, authorized
37[calculated] pursuant to s. 200.065(5)(a) [for fiscal years 2009]
38[2010 and thereafter].
39(m) “Maximum total municipal ad valorem taxes levied” means
40the total taxes levied by a municipality and special districts
41dependent to that municipality at their individual maximum
42millages, authorized [calculated] pursuant to s. 200.065(5)(a) [s.]
43[200.065(5)(b) for fiscal years 2009-2010 and thereafter].
44Section 2. Subsection (5) of section 200.065, Florida
45Statutes, is amended to read:
46200.065 Method of fixing millage.—
47(5) In each fiscal year:
48(a) The maximum millage rate that a county, municipality,
49special district dependent to a county or municipality,
50municipal service taxing unit, or independent special district
51may levy is the [a] rolled-back rate computed pursuant to
52subsection (1) [based on the amount of taxes which would have]
53[been levied in the prior year if the maximum millage rate had]
54[been applied, adjusted for change in per capita Florida personal]
55[income, unless a higher rate was adopted, in which case the]
56[maximum is the adopted rate. The maximum millage rate applicable]
57[to a county authorized to levy a county public hospital surtax]
58[under s. 212.055 and which did so in fiscal year 2007 shall]
59[exclude the revenues required to be contributed to the county]
60[public general hospital in the current fiscal year for the]
61[purposes of making the maximum millage rate calculation, but]
62[shall be added back to the maximum millage rate allowed after]
63[the roll back has been applied, the total of which shall be]
64[considered the maximum millage rate for such a county for]
65[purposes of this subsection. The revenue required to be]
66[contributed to the county public general hospital for the]
67[upcoming fiscal year shall be calculated as 11.873 percent times]
68[the millage rate levied for countywide purposes in fiscal year]
69[2007 times 95 percent of the preliminary tax roll for the]
70[upcoming fiscal year]. A higher rate may be adopted only under
71the following conditions:
721. A rate of not more than 110 percent of the rolled-back
73rate [based on the previous year’s maximum millage rate, adjusted]
74[for change in per capita Florida personal income,] may be adopted
75if approved by a two-thirds vote of the membership of the
76governing body of the county, municipality, or independent
77district; or
782. A rate in excess of 110 percent may be adopted if
79approved by a unanimous vote of the membership of the governing
80body of the county, municipality, or independent district or by
81a three-fourths vote of the membership of the governing body if
82the governing body has nine or more members, or if the rate is
83approved by a referendum.
84(b) The millage rate of a county or municipality, municipal
85service taxing unit of that county, and any special district
86dependent to that county or municipality may exceed the maximum
87millage rate authorized [calculated] pursuant to this subsection
88if the total county ad valorem taxes levied or total municipal
89ad valorem taxes levied do not exceed the maximum total county
90ad valorem taxes levied or maximum total municipal ad valorem
91taxes levied, respectively. Voted millage and taxes levied by a
92municipality or independent special district that has levied ad
93valorem taxes for less than 5 years are not subject to this
94limitation. The millage rate of a county authorized to levy a
95county public hospital surtax under s. 212.055 may exceed the
96maximum millage rate authorized [calculated] pursuant to this
97subsection to the extent necessary to account for the revenues
98required to be contributed to the county public hospital. Total
99taxes levied may exceed the maximum calculated pursuant to
100subsection (6) as a result of an increase in taxable value above
101that certified in subsection (1) if such increase is less than
102the percentage amounts contained in subsection (6) or if the
103administrative adjustment cannot be made because the value
104adjustment board is still in session at the time the tax roll is
105extended; otherwise, millage rates subject to this subsection
106may be reduced so that total taxes levied do not exceed the
107maximum.
108
109Any unit of government operating under a home rule charter
110adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
111Constitution of 1885, as preserved by s. 6(e), Art. VIII of the
112State Constitution, which is granted the authority in the State
113Constitution to exercise all the powers conferred now or
114hereafter by general law upon municipalities and which exercises
115such powers in the unincorporated area shall be recognized as a
116municipality under this subsection. For a downtown development
117authority established before the effective date of the State
118Constitution which has a millage that must be approved by a
119municipality, the governing body of that municipality shall be
120considered the governing body of the downtown development
121authority for purposes of this subsection.
122Section 3. Section 200.068, Florida Statutes, is amended to
123read:
124200.068 Certification of compliance with this chapter.—Not
125later than 30 days following adoption of an ordinance or
126resolution establishing a property tax levy, each taxing
127authority shall certify compliance with the provisions of this
128chapter to the Department of Revenue. In addition to a statement
129of compliance, such certification shall include a copy of the
130ordinance or resolution so adopted; a copy of the certification
131of value showing rolled-back millage and proposed millage rates,
132as provided to the property appraiser pursuant to s. 200.065(1)
133and (2)(b); maximum millage rates authorized [calculated] pursuant
134to s. 200.065(5)[, together with values and calculations upon]
135[which the maximum millage rates are based]; and a certified copy
136of the advertisement, as published pursuant to s. 200.065(3). In
137certifying compliance, the governing body of the county shall
138also include a certified copy of the notice required under s.
139194.037. However, if the value adjustment board completes its
140hearings after the deadline for certification under this
141section, the county shall submit such copy to the department not
142later than 30 days following completion of such hearings.
143Section 4. For the purpose of incorporating the amendment
144made by this act to section 200.065, Florida Statutes, in a
145reference thereto, subsection (2) of section 218.12, Florida
146Statutes, is reenacted to read:
147218.12 Appropriations to offset reductions in ad valorem
148tax revenue in fiscally constrained counties.—
149(2) On or before November 15 of each year, each fiscally
150constrained county shall apply to the Department of Revenue to
151participate in the distribution of the appropriation and provide
152documentation supporting the county’s estimated reduction in ad
153valorem tax revenue in the form and manner prescribed by the
154Department of Revenue. The documentation must include an
155estimate of the reduction in taxable value directly attributable
156to revisions of Art. VII of the State Constitution for all
157county taxing jurisdictions within the county and shall be
158prepared by the property appraiser in each fiscally constrained
159county. The documentation must also include the county millage
160rates applicable in all such jurisdictions for both the current
161year and the prior year; rolled-back rates, determined as
162provided in s. 200.065, for each county taxing jurisdiction; and
163maximum millage rates that could have been levied by majority
164vote pursuant to s. 200.065(5). For purposes of this section,
165each fiscally constrained county’s reduction in ad valorem tax
166revenue shall be calculated as 95 percent of the estimated
167reduction in taxable value times the lesser of the 2007
168applicable millage rate or the applicable millage rate for each
169county taxing jurisdiction in the current year. If a fiscally
170constrained county fails to apply for the distribution, its
171share shall revert to the fund from which the appropriation was
172made.
173Section 5. For the purpose of incorporating the amendment
174made by this act to section 200.065, Florida Statutes, in a
175reference thereto, subsection (2) of section 218.125, Florida
176Statutes, is reenacted to read:
177218.125 Offset for tax loss associated with certain
178constitutional amendments affecting fiscally constrained
179counties.—
180(2) On or before November 15 of each year, each fiscally
181constrained county shall apply to the Department of Revenue to
182participate in the distribution of the appropriation and provide
183documentation supporting the county’s estimated reduction in ad
184valorem tax revenue in the form and manner prescribed by the
185Department of Revenue. The documentation must include an
186estimate of the reduction in taxable value directly attributable
187to revisions of Art. VII of the State Constitution for all
188county taxing jurisdictions within the county and shall be
189prepared by the property appraiser in each fiscally constrained
190county. The documentation must also include the county millage
191rates applicable in all such jurisdictions for the current year
192and the prior year, rolled-back rates determined as provided in
193s. 200.065 for each county taxing jurisdiction, and maximum
194millage rates that could have been levied by majority vote
195pursuant to s. 200.065(5). For purposes of this section, each
196fiscally constrained county’s reduction in ad valorem tax
197revenue shall be calculated as 95 percent of the estimated
198reduction in taxable value multiplied by the lesser of the 2010
199applicable millage rate or the applicable millage rate for each
200county taxing jurisdiction in the current year. If a fiscally
201constrained county fails to apply for the distribution, its
202share shall revert to the fund from which the appropriation was
203made.
204Section 6. For the purpose of incorporating the amendment
205made by this act to section 200.065, Florida Statutes, in a
206reference thereto, subsection (2) of section 218.136, Florida
207Statutes, is reenacted to read:
208218.136 Offset for ad valorem revenue loss affecting
209fiscally constrained counties.—
210(2) On or before November 15 of each year, each fiscally
211constrained county shall apply to the Department of Revenue to
212participate in the distribution of the appropriation and provide
213documentation supporting the county’s estimated reduction in ad
214valorem tax revenue in the form and manner prescribed by the
215Department of Revenue. The documentation must include an
216estimate of the reduction in taxable value directly attributable
217to revisions of s. 6(a), Art. VII of the State Constitution
218approved in the November 2024 general election for all county
219taxing jurisdictions within the county and shall be prepared by
220the property appraiser in each fiscally constrained county. The
221documentation must also include the county millage rates
222applicable in all such jurisdictions for the current year and
223the prior year, rolled-back rates determined as provided in s.
224200.065 for each county taxing jurisdiction, and maximum millage
225rates that could have been levied by majority vote pursuant to
226s. 200.065(5). For purposes of this section, each fiscally
227constrained county’s reduction in ad valorem tax revenue shall
228be calculated as 95 percent of the estimated reduction in
229taxable value multiplied by the lesser of the 2024 applicable
230millage rate or the applicable millage rate for each county
231taxing jurisdiction in the current year. If a fiscally
232constrained county fails to apply for the distribution, its
233share shall revert to the fund from which the appropriation was
234made.
235Section 7. Notwithstanding s. 101.161(3)(a), Florida
236Statutes, a ballot summary may exceed 75 words for a joint
237resolution proposing an amendment or a revision to ss. 4, 6, and
2389, Article VII of the State Constitution which is to be
239submitted to the electors at the general election to be held on
240November 3, 2026.
241Section 8. If any law amended by this act was also amended
242by a law enacted during the 2026 Regular Session or 2026 Special
243Session E of the Legislature, such laws shall be construed as if
244they had been enacted during the same session of the Legislature
245and full effect shall be given to each if possible.
246Section 9. This act shall take effect upon becoming a law.