BILL SUMMARY DETAILS

HB 695 (Hawkins) and SB 1706 (DiCeglie) – Determinations for Tax Exemptions

HB 711 (Overdorf) – Aircraft Taxes

SB 882 (Brodeur) and HB 885 (Plasencia) – Local Government Infrastructure Tax

HB 29 (Eskamani) and SB 114 (Book) – Tax Exemption for Diapers and Incontinence Products

HB 103 (F. Robinson) and SB 182 (Rodriguez) – Taxpayer Delinquencies

HB 253 (Barnaby) and SB 180 (Gruters) – Securities Transactions

HB 205 (Gossett-Seidman) and SB 116 (Rodriguez) – Tax Exemption for Charges for Private Investigations

SB 372 (Ingoglia) and HB 507 (Overdorf) – Federal Taxation

SB 374 (Ingoglia) and HB 509 (Overdorf) – Trust Funds/Internal Revenue Service Civil Liability Trust Fund/DFS

HB 487 (Salzman) and SB 1158 (Diceglie) – Department of Financial Services

SB 672 (Avila)  and HB 717 (Amesty) – Homestead Property Tax Exemptions

SB 686 (Brodeur) and HB 681 (Plasencia) – Sales Tax Exemption for Certain Investigation and Security Services

HB 747 (Woodson) and SB 762 (Wright) – Property Tax Exemption for Surviving Spouses of Veterans

SB 756 (Calatayud) and HB 1589 (Fabricio) – Cigarette Tax Distributions 

HB 791 (Brackett) – Taxes on Purchases Made Through Private-label Credit Card Programs

SB 844 (Yarborough) and HB 867 (Griffitts) – Sales Tax Exemption for Renewable Natural Gas Machinery and Equipment

SB 1360 (Ingoglia) and HB 987 (Botana) – Public Deposits

SB 1710 (DiCeglie) – Taxes on Malt Beverages 

SB 7038 (Appropriations Committee on Criminal and Civil Justice - Trust Funds/Opioid Settlement Trust Fund/Department of Law Enforcement

SB 7030 (Appropriations Committee on Health and Human Services) - Trust Funds/State Opioid Settlement Trust Fund/Department of Children and Families

SB 974 (Hooper) and HB 1097 (Anderson) – Disclosures of Ad Valorem Taxes

HB 309 (Shoaf) and SB 640 (Simon) allow for a fiscally constrained county bordering either the Gulf of Mexico or the Atlantic Ocean to utilize up to 10 percent of the tourist development tax revenues received to reimburse for expenses incurred in providing public safety services needed to address impacts related to increased tourism and visitors to the area.  However, the revenues may not be used by a county or municipality to supplant the normal operating expenditures for public safety operations related to tourism or special events. (Chapman)

HB 7053 (Regulatory Reform & Economic Development Subcommittee) would redirect a percentage of revenue levied to the Tourism Industry Marketing Corporation (Visit Florida) annually.  Counties that levy the tax will have a remittance from the Department of Revenue quarterly of 5 percent of all revenue between July 1, 2023 to July 1, 2026 to Visit Florida unless the county is a Rural County.  A rural county that levies the tax will have a remittance from the Department of Revenue quarterly of 2 percent of all revenue for the same time frame. The bill also repeals the Tourism Promotional Trust Fund within the Department of Economic Opportunity. (Chapman)

HB 229 (Cross) authorizes local governments to adopt ordinances to grant partial ad valorem tax exemptions to property owners whose properties are used to provide affordable housing. (Cruz)

HB 7063 (Ways and Means Committee/McClain) is the annual comprehensive tax package. The bill contains various provisions concerning sales taxes and exemptions, the state corporate income taxes, documentary stamp taxes, intangible personal property taxes, ad valorem taxes, and various other tax provisions affecting county, municipal and state revenues. Among the many tax provision, the bill:

•Permanently exempts several products from sales tax including baby and toddler products, oral hygiene products, adult incontinence products, and firearm storage devices, among others.

•Provides for various sales tax holidays including two 14-day back-to-school tax holidays, two 14-day disaster preparedness tax holidays, a three-month recreational sales tax holiday and a seven-day “tool” sales tax holiday.

•Clarifies that totally and permanently disabled veterans and surviving spouses may transfer their existing homestead exemption to a new property and that such veterans and surviving spouses who purchase a home in Florida may receive a refund for taxes paid in the year of purchase.

•Limits county authority to levy special assessments on land classified as agricultural (bonded assessment revenues are exempted). This prohibition does not apply to non-agricultural structures on the property.

•Requires counties to go to referendum to impose additional tourist development tax levies. It also extends statutory authority to use 10% of tourist development tax revenues for public safety/law enforcement purposes to all fiscally constrained counties.

•Increases the discrepancy thresholds for a property appraiser to challenge a value adjustment board (VAB) decision in circuit court.

•Requires that any referendum for specified taxes (e.g., the Tourist Development Tax, Tourist Impact Tax, Children’s Services Tax, Discretionary Sales Surtaxes, Ninth-Cent Fuel Tax, and Local Option Fuel Tax) must coincide with a general election and may only take place once within 48 months prior to reenactment or increase of the tax.

•“Freezes” local communications services tax rates at their current level until January 1, 2026.

•Provides additional guidelines for property owners to receive a property tax refund following a catastrophic event that renders their residence uninhabitable.

•Appropriates $35 million to offset the reductions in local property tax revenues from complying with section 197.3181, Florida Statutes, directing counties to issue prorated property tax refunds to property owners whose homes were rendered uninhabitable by Hurricanes Ian or Nicole.

Effective date: July 1, 2023, except as otherwise provided. (Chapman)

CS/SB 474 (Garcia)  and CS/HB 1131 (Fernandez-Barquin) would revise the timeframe under which certain appeals of value adjustment board decisions must be filed by a property appraiser under certain circumstances. The bills specify when erroneous assessment of homestead property must be corrected in the year the error is discovered, removes duplicative language from the sections pertaining to correcting the error when present in subsequent years. The bills authorize a taxpayer to appeal the amount of a homestead assessment limitation difference with the value adjustment board. Including adding appeals for which a value adjustment board must meet to hear taxpayer claims for adjustments. (Chapman)

CS/CS/SB 698 (Ingoglia) and CS/HB 731 (Temple) require referendums to reenact an expiring source of county or municipal revenue to be held at a general election immediately preceding the expiration or enactment date. Sources of revenue identified by the bill include: Tourist Development Tax, Children’s Services Special District Millage Rate, Dependent District Millage Rates, Municipal Millage Rates in Excess of Limits, Local Government Discretionary Sales Tax, Ninth Cent Fuel Tax, and Local Option Fuel Tax. The bills specify that a referendum to extend or increase millage may only be held once during the 48-month period preceding the effective date of the referendum. (Chapman)

CS/SB 120 (Avila) and HB 471 (Fernandez-Barquin) would reduce the limitation on annual increases of homestead property tax assessments from 3% to 2% if SJR 122 or a similar constitutional amendment is approved by the voters at the next general election. (Chapman)

HB 1599 (Tuck) and SB 1716 (Yarborough) revise the interest rate and penalty that applies to property owners who unlawfully received a homestead exemption. (Chapman)

HB 101 (Woodson) and SB 184 (Polsky) expand the current homestead exemption for the surviving spouse of a first responder who dies in the line of duty to include first responders who die in the line of duty while employed by the United States Government. These provisions were included in the 2023 tax package (HB 7063). (Cruz)

CS/SB 288 (DiCeglie) and HB 499 (Stark) create the Main Street Historic Tourism and Revitalization Act, which provides a tax credit against corporate income taxes and insurance premium taxes for qualified expenses incurred in the rehabilitation of a certified historic structure. The tax credit may not exceed 20 percent of qualified expenses incurred in the rehabilitation of a certified historic structure that has been approved by the National Park Service to receive the federal historic rehabilitation tax credit or 30 percent of the total qualified expenses incurred in the rehabilitation of a certified historic structure that has been approved by the National Park Service to receive the federal historic rehabilitation tax credit that is located within a local program area of an Accredited Main Street Program. (Chapman)

SJR 122 (Avila) and HJR 469 (Fernandez-Barquin) would reduce the limitation on annual increases of homestead property tax assessments from 3% to 2%. In 1994, the State of Florida established a 3% Save Our Homes (SOH) Cap assessment limit on all residential properties that receive a homestead exemption. The 3% SOH Cap limits any increase to the assessed value of a homestead exempt property for tax purposes to a maximum of 3% each year. SB 120 would reduce the assessment limit to a maximum of 2% each year. SJR 122 and HJR 469 are constitutional amendments and would require the approval of the Florida Legislature and the voters of Florida. (Chapman)

CS/SB 124 (Avila) and CS/HB 161 (Borrero) increase the just value limit of real estate eligible for the homestead tax exemption that may be adopted by counties or municipalities for certain persons age 65 and older if SJR 126, HJR 159 or a similar constitutional amendment is approved by the voters at the next general election. (Cruz)

SJR 126 (Avila) and HJR 159 (Borrero) propose an amendment to the Florida Constitution to increase the just value of a home that may be eligible to receive an additional homestead exemption for homes owned by seniors 65 years or older from $250,000 to $300,000. Under current law, a county or city may authorize an additional homestead exemption for seniors over the age of 65 if the value of the home is $250,000 or less, has been a permanent residence for at least 25 years, and certain income limitations are met. The legislation would simply increase the just value limit of real estate eligible for the homestead tax exemption from $250,000 to $300,000. (Cruz)

HB 1153 (Steele) and CS/SB 1432 (Trumbull) would freeze the current local tax rate for CST for 3 years, from January 2023 to January 2026. Additionally, the bills would prevent local governments from charging franchise fees for the location of the utilities in the public right of way.  Lastly, the bill reduces the state tax rate for CST percentage by 1.44% as well as the portion on direct to home satellite services by 1.44%. HB 1153 was included in the Ways and Means Committee tax package (HB 7063) with the language relating to the 1.44% reduction in the state tax rate removed. (Chapman)

CS/HB 127 (Smith) and CS/SB 566 (Wright) expand the current ad valorem tax exemption for not-for-profit homes for the aged. The bills will allow a home for the aged owned by a separate entity that is owned by a not-for-profit corporation to also receive the exemption. (Cruz)

CS/SB 7050 (Ethics and Elections Committee) makes numerous changes to the state's election laws relating to voter registration, voter signature verification, candidate oaths, candidate disclosures, candidate name designations, vote-by-mail requirements, canvassing boards, issuance of "voter guides," third-party voter registration organizations, voter address records, post-election reports, precinct boundary data, early voting, campaign finance reporting and penalties for violations of elections laws. Of interest to municipal governments, the bill amends Section 100.342, Florida Statutes, relating to notices of special elections. Current law requires 30 days' notice of a special election or referendum to be published in a local newspaper, and CS/SB 7050 would authorize this notice to instead be published on the county's website, the municipality's website or the supervisor of election's website. The bill also revises requirements for precinct boundary data by deleting requirements relating to the use of census blocks and removing specified "visible features" and boundaries from the types of boundaries that may be used as a precinct boundary. In addition, the bill revises the schedule for campaign finance, electioneering, and political committee reporting from monthly to quarterly, except for the third quarter immediately preceding a general election. It preempts local governments from enacting a campaign finance reporting schedule that differs from the schedule required by state law. 

Effective date: July 1, 2023. (O'Hara)

HB 405 (Tramont) proposes an amendment to the Florida Constitution that would prohibit nonpartisan municipal elections. The proposal also provides that only qualified electors in a municipal election with the same party affiliation as a candidate for office may vote in the primary election for such office (even if a candidate has no opponent with a different party affiliation). The same prohibitions and limitations are imposed on all other state, county and local primary elections, including school boards. In addition, the proposal specifies that a candidate for office may not be prohibited from disclosing his or her party affiliation to the electors and may not be prohibited from campaigning or qualifying for office based on party affiliation. (O'Hara)

CS/SB 1372 (Ingoglia) and HB 1321 (Beltran) strike provisions in current law that prohibit the political advertisement of a candidate running for nonpartisan office from stating the candidate’s party affiliation and strike provisions in current law that prohibit a candidate for nonpartisan office from campaigning based on party affiliation. This would authorize a candidate for a nonpartisan municipal election to state his or her party affiliation in a political advertisement. HB 1321 would require all candidates running for a partisan office to state their party affiliation in a political advertisement and would also require candidates running for any nonpartisan office (including municipal) to state their party affiliation or state “nonpartisan” in lieu of party affiliation. (O’Hara)

CS/SB 444 (Ingoglia), SB 1080 (Yarborough), and HB 7069 (State Affairs Committee) specify criteria for redistricting for school boards, cities, and counties. The bills prohibit county commission districts, municipal districts, and school board member residence areas from being drawn with the intent to favor or disfavor a candidate for the governing body or an incumbent member of the governing body. They require county commission districts to be as nearly equal in population as possible. Current law does not address requirements for municipal redistricting, but the bills would impose such requirements and override any local charter provisions that conflict with the bills. The bills require municipalities to fix the boundaries of their districts to keep them as nearly equal in proportion to their respective populations as practicable and provide that they may only do so in odd-numbered years. The bills void any ordinance adopted by a county, municipality, or school district on or after July 1, 2023, that conflicts with the bills. (O’Hara)