BILL SUMMARY DETAILS

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)

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)

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)

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%. (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)

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)

SB 1080 (Yarborough) prohibits the consideration of the residential addresses of current elected officials, and the favoring or disfavoring of any candidate or incumbent, in the district drawing process for counties, municipalities and school districts. In addition, the bill specifies that district changes may be made by counties, municipalities and school districts only in odd-numbered years. (O’Hara)

CS/HB 37 (Roach) and CS/CS/SB 774 (Brodeur) require all municipal mayors, city commissioners, elected members of a municipal governing body, and all municipal and county managers to file an annual Full Disclosure of Financial Interests (Form 6) with the Florida Commission on Ethics. These individuals are currently required to file only a Limited Disclosure of Financial Interests (Form 1). CS/SB 774 was amended to remove city managers from the list of officials required to file Form 6. (O'Hara)

CS/HB 199 (Hunschofsky) and CS/CS/SB 620 (DiCeglie) address ethical conflicts of officers of independent taxing districts. CS/HB 199 would eliminate the current law exemption in the Code of Ethics for Public Officers and Employees for such officers relating to conflicting employment and contractual relationships. CS/CS/SB 620 would maintain the current law exemption but clarifies that certain conduct is still prohibited regardless of the exemption, such as misuse of public position and disclosing information that is not otherwise available to the public for their own personal benefit. CS/CS/SB 620 would also require elected local officers of independent special districts to undergo four hours of annual ethics training. (O'Hara)

HB 473 (Eskamani) – Agreement for Best Practices in Economic Development

HB 251 (Trabulsy) and SB 476 (Gruters) create the Florida First Production Partnership Program within the Department of Economic Opportunity. The purpose of the program is to boost Florida's economic prosperity by providing a tax credit award to certified film projects that provide the greatest return on investment and economic benefit to the State. (Taggart)

CS/HB 413 (Abbott) and SB 1628 (Simon) prohibit agency agreements from requiring local governments within a rural area of opportunity to expend funds in order to be reimbursed. Agency funding may be advanced to cities and counties based on an analysis of estimated costs, pay service providers or vendors directly or undertake other options to meet the requirements of the agreement. (Taggart)

CS/HB 5 (Esposito) eliminates Enterprise Florida, Inc. and transfers all duties and programs to the Department of Economic Opportunity (DEO). The bill authorizes Visit Florida and the Florida Sports Foundation to enter into an agreement with DEO to continue operations. The bill also eliminates several economic development programs. Of note to local governments, HB 5 eliminates the Urban High Crime Job Tax Credit Program, professional sports and spring training incentives, Brownfield Redevelopment Bonus Tax Refunds and film and entertainment-related incentives. (Taggart)

CS/HB 1209 (Shoaf) and SB 1482 (Simon) modify provisions of the Rural Infrastructure Fund to increase the amount the Department of Economic Opportunity (DEO) may award for grants from 50% of the total infrastructure project cost to 75%. If the project is located within a rural community or a rural area of opportunity, they may receive up to 100% of the project cost. SB 1482 also increases the grant award amount for infrastructure planning and preparation activities to $300,000 and removes the requirement for a local match. (Taggart)

CS/HB 1511 (Giallombardo) and CS/SB 1708 (DiCeglie) make several changes to the Local Government Cybersecurity (Act). The bills revise the definition of “cyber incident” and revise timelines for local governments to report cybersecurity incidents. The bills would require local governments to report cybersecurity incidents within four hours of discovery; current law allows for 48 hours. Ransomware incidents would be required to be reported within two hours of discovery; current law allows for 12 hours. Incidents would be reported to Florida Digital Service, the Cybersecurity Operations Center, the Cybercrime Office of the Department of Law Enforcement and the sheriff who has jurisdiction. The bills establish an operations committee within the Florida Digital Service to assist with collaboration between state agencies and local governments. The bills also provide municipalities with a presumption from liability in connection with a cybersecurity incident for entities that are substantially compliant with the Act. The bills do clarify that they do not establish a private cause of action, and failure of a municipality to implement a cybersecurity program does not constitute negligence. (Taggart)

SB 682 (DiCeglie) and CS/HB 671 (Esposito) are comprehensive building permit bills. Of concern to cities, the bills do the following:

•Require the local jurisdiction to reduce the permit fee by 75% if an owner retains a private provider.

•Reduce the time frame of when municipalities must provide written notice of receipt and any other additional information that is required for a properly completed application to an applicant.

•Reduce the amount of times a municipality can ask an applicant for additional information.

•Allow an application to be “deemed” approved if municipalities fail to meet any of the timeframes. 

CS/HB 671 was amended to allow local governments to adopt by ordinance a minimum freeboard requirement or a maximum voluntary freeboard that exceeds the requirements in the Florida Building Code. (Branch)

CS/HB 383 (Griffitts) and CS/CS/SB 346 (DiCeglie) require a contract for construction services between a local government entity and a contractor to include the estimated cost of each item necessary to complete the work. The bills restrict the ability of local governments to withhold certain amounts under the contract only to those subject to good faith disputes or claims against public surety bonds. CS/CS/SB 346 was amended to remove the preemption of a municipality to enact a local preference ordinance when awarding a public works project above $350,000. (Branch)

CS/CS/HB 327 (Bell) and CS/SB 408 (Perry) define a fire sprinkler system project as an alteration of a total of 20 or fewer fire sprinklers or the installation or replacement of an equivalent fire sprinkler system component in an existing building. The bills create an expedited permitting process for certain “fire sprinkler system projects,” which prohibits local enforcement agencies from requiring a fire protection system contractor to submit plans to obtain a building permit for a fire sprinkler system project. A local government may require a contractor as a condition of obtaining a permit for a fire sprinkler system project, but may not require a contractor to submit plans or specifications as a condition of obtaining the permit. All documents for a fire sprinkler system project must be available to the inspector at each inspection. CS/CS/HB 327 passed the House (110-0) and is awaiting action by the Senate. (Branch)