BILL SUMMARY DETAILS

HB 839 (Fischer) and SB 1152 (Rodriguez, A.) increase the property tax discount percentage rates for early payment of all property taxes assessed on the county tax rolls. (Hughes)

CS/HB 417 (Fernandez-Barquin) and SB 572 (Garcia) increase the variance percentages, which

must be met in order for a property appraiser to challenge a Value Adjustment Board decision in circuit court. SB 572 revises factors that a property appraiser must consider in deriving just valuation for a property. For example, the property appraiser may not consider the highest and best use if the necessary zoning changes, concurrency requirement or permits to achieve the highest and best use are not in place on January 1 of the assessment year. (Hughes)

CS/CS/HB 777 (Robinson) requires referenda elections related to tourist development taxes, tourist impact taxes, increases in municipal and county ad valorem tax millages, children's services and independent special district property taxes, ninth-cent fuel tax, local option fuel taxes and certain school millages to be held at the general election. CS/CS/HB 777 passed the House (111-2) and the Senate (39-0) and is awaiting action by the Governor. (Hughes)

HB 283 (Duran) and SB 460 (Rodriguez) provide for an exception from assessment of homestead property at just value upon transfer of property if the property is transferred to a child or a grandchild of the deceased owner. (Hughes)

SB 1890 (Hutson) revises the types of lessees whose purpose and functions are deemed to be governmental, municipal or public purpose in determining the exemption from ad valorem taxes for certain real property. These changes are intended to clarify existing law. (Hughes)

SB 1264 (Brandes) and CS/HB 1503 (Fischer) provide for the periodic increase in the additional property tax exemption on a homestead property if SJR 1266 or a similar constitutional amendment is approved by the voters at the 2022 general election. The bills would provide for recalculations of the additional homestead every five years and indexes the exemption amount to the House Price Index for Florida. (Hughes)

SJR 1266 (Brandes) and CS/HJR 923 (Fischer) propose an amendment to the Florida Constitution to provide for the periodic increase of the twenty-five thousand dollar exemption on a homestead property's assessed value that is greater than fifty thousand dollars. (Hughes)

SB 1186 (Albritton) prohibit the denial or revocations of a property's agricultural classification due solely to the conduct of agritourism or the construction of a nonresidential structure on a bona fide farm that is used to conduct agritourism activities. The nonresidential structures and other improvements to the land must be assessed at their just value and added to the agriculturally assessed value of the land. SB 1186 passed the Senate (38-0) and the House (114-0) and is awaiting action by the Governor. (Hughes)

CS/CS/HB 1563 (Tomkow) creates an additional homestead exemption for certain public employees if CS/CS/HJR 1 is approved by the voters at the 2022 general election. The bill provides for an additional homestead exemption up to $50,000 on the assessed value greater than $100,000 and up to $150,000 for properties owned by a classroom teacher, a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, a paramedic, a child welfare service provider, an active-duty member of the United States Armed Services or a member of the Florida National Guard. A homestead property owner that qualifies for this exemption must be employed in a full-time position on January 1 and must annually submit an application, including proof of employment, to the property appraiser. The additional homestead exemption only applies to non-school property taxes. The additional homestead exemption first applies to the 2023 tax roll. The bill directs the Legislature to appropriate funds to offset reductions of ad valorem revenues in fiscally constrained counties attributable to the reduction in property tax base caused by the additional homestead exemption. CS/CS/HB 1563 passed the House (115-0) and the Senate (37-1) and is awaiting action by the Governor. (Hughes)

CS/CS/HJR 1 (Tomkow) proposes an amendment to the Florida Constitution to authorize the Legislature to create an additional $50,000 homestead exemption on the property's assessed value greater than $100,000 and up to $150,000 to certain public employees. The homestead property must be owned by a classroom teacher, a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, a paramedic, a child welfare service provider, an active-duty member of the United States Armed Services or a member of the Florida National Guard. The joint resolutions were amended to limit the additional exemption to non-school property taxes. CS/CS/HJR 1 passed the House (115-0) and the Senate (37-1) and is on the way to the Secretary of State to be on the November 2022 general election ballot. (Hughes)

SB 362 (Rodriguez) and CS/HB 401 (Smith) expand options that would allow a nonprofit home for the aged to qualify for an exemption from ad valorem taxation. The bills allow the

sole general partner to be another entity wholly owned by a not-for-profit corporation. (Hughes)

CS/HB 71 (Woodson) and SB 568 (Polsky) create an abatement of property taxes for residential dwellings that are uninhabitable due to a catastrophic event. If a residential dwelling is rendered uninhabitable for at least 30 days due to a catastrophic event, taxes originally levied for the tax year in which the catastrophic event occurred may be abated if certain conditions are met. The bills require the tax collector to notify each affected local government of the reduction of property taxes due to this bill. This change would apply retroactively to January 1, 2021. (Hughes)

HB 177 (Roth) and SB 950 (Rodriguez) – Requiring Broader Public Support for Constitutional Amendments or Revisions

HB 377 (Geller) and SB 586 (Torres) – Legislation by Initiative

HB 1127 (Beltran) and SB 1412 (Brodeur) – Limiting Subject of Constitutional Amendments Proposed by Citizens Initiative

CS/HB 1401 (Persons-Mulicka) and SB 1876 (Perry) specify that if more than 70 percent of land in an area proposed for contraction is owned by individuals, corporations or legal entities that are not registered electors, the area may only be contracted if the owners of more than 50 percent of the parcels of land in the area consent to the contraction. If the area does not have any registered electors on the date the ordinance is adopted, a vote of electors of the area is not required. (Cruz)

CS/CS/HB 921 (Drake) imposes additional restrictions on expenditures by local governments relating to any that is subject to a vote of the electors (e.g., charter amendment or constitutional amendment) and imposes additional restrictions on contributions to political committees relating to proposed constitutional amendments. It prohibits a local government from expending public funds for any communication that is sent to electors concerning an issue that is subject to a vote of the electors. The prohibition applies to any communication initiated by the local government, regardless of whether the communication is limited to factual information. The prohibition does not preclude any of the following: a local government from reporting on official actions of the governing body in an accurate and impartial manner; posting factual information on a government website or in printed materials; hosting and providing information at a public forum; providing factual information in response to an inquiry; or providing information as otherwise authorized or required by law. The bill prohibits direct or indirect contributions or expenditures by a foreign national in connection with any election held in the state. In addition, the bill revises limitations on contributions to political committees that are the sponsor of a constitutional amendment proposed by initiative. Contributions to such political committees by persons who are not Florida residents and by political committees that do not maintain an office within the state are capped at $3,000. The cap applies until the Secretary of State has issued a certificate of ballot position for the proposed amendment. (O’Hara)

CS/CS/HB 7001 (Public Integrity & Elections Committee) implements section 8(f), Article II of the state constitution, approved by voters in 2018. The provision prohibits lobbying by certain public officers both during public service and for a six-year period following vacation of public office. The prohibition applies to lobbying before the federal government, the Legislature, any state agency, or any political subdivision and takes effect December 31, 2022. The prohibition applies to the following public officers: statewide elected officers; legislators; county commissioners; constitutional county officers and county charter officials; school board members; school superintendents; elected municipal officers; elected special district officers in special districts with ad valorem taxing authority; and secretaries, executive directors, and other administrative heads of executive branch departments. The bill defines terms that are not defined in the constitutional provision. Notable definitions in the bill include: “lobby,” “compensation,” “legislative action,” “issue of policy,” “issue of procurement,” “issue of appropriation,” “administrative action,” lobbying before the federal government and lobbying before political subdivisions. The bill provides specified exemptions from the definition of lobbying.

•“Administrative action” – means any process or decision regulated by Chapter 120. For a political subdivision not regulated by Chapter 120, the term means any action or decision on a license, permit, waiver of regulation, development order or permit, development agreement, any quasi-judicial proceeding on land use matters, any decision subject to judicial review by petition for writ of certiorari, or any other procedure governed by existing law, ordinance, rule or regulation, except on an issue of procurement.

•“Issue of appropriation” – means a legislative decision to expend or approve an expenditure of public funds, including decisions that are delegated to an administrator.

•“Issue of policy” – means a change in a law, ordinance or decision, plan, or course of action designed to influence the actions of a governmental entity or to regulate conduct.

•The term “lobby” does not include the following:

oProviding confidential information for law enforcement purposes;

oAppearing as a witness at the written request of a legislative body or committee, including a legislative delegation meeting;

oAppearing or offering testimony as an expert witness. 

•“Lobby for compensation” – means being employed or contracting for compensation, for the purpose of lobbying, and includes being principally employed for governmental affairs to lobby on behalf of a person or governmental entity; but the term does not include the following:

oA public officer carrying out the duties of his or her public office;

oA public or private employee or officer, acting in the normal course of his or her duties, unless he or she is principally employed for governmental affairs;

oAdvice or services to a governmental entity pursuant to a contractual obligation with the governmental entity;

oRepresentation of a person on a legal claim cognizable in a court of law, in an administrative proceeding, or in front of an adjudicatory body, including representation in prelitigation offers, demands and negotiations, but excluding claims bill representation; 

oRepresentation of a person in any proceeding on a complaint or allegation that could lead to discipline or adverse action against the person; 

oRepresentation of a person with respect to a subpoena or other legal process.

These definitions and others included in the bill should help local and state public officials whose private sector employment requires them to render legal services for clients before various state and political subdivisions. CS/CS/HB 7001 passed the House (117-0) and the Senate (39-0) and is awaiting action by the Governor. (O'Hara)

SB 508 (Diaz) establishes standards of conduct and a mandatory five hours of training relating to the "fiduciary duty of care" for appointed local public officers and executive officers of local government entities. In addition, the bills impose restrictions on legal representation by government attorneys. The fiduciary duty and training requirements apply to appointed officials of various local boards and committees, including code enforcement boards, planning and zoning boards, land use boards and community redevelopment agency boards. The requirements do not apply to pension board members. The bill provides that each appointed public official and executive officer has a fiduciary duty of care to the governmental entity served and has a duty to act in accordance with laws and terms governing the office or employment, act with the care and competence normally exercised by private business professionals, act only within the scope of authority and refrain from conduct likely to damage the economic interests of the governmental entity. Further, such persons must become reasonably informed in connection with any decision-making function and keep reasonably informed concerning the performance of a governmental entity's officers, agents and employees. The bill imposes training requirements on appointed public officers and executive officers that require completion of at least five hours of board governance training per term served. The bill specifies the minimum content of such training programs, including board governance best practices and fiduciary duty of care and liabilities imposed by the new law. The bill provides that all legal counsel employed by a governmental entity must represent the legal interest and position of the governing body of the governmental entity and not the interest of any individual or employee of the governmental entity. (Cruz)

HB 7067 (Public Integrity & Ethics Committee) amends various provisions of the Code of Ethics for Public Officers and Employees. The bill updates the conflicting employment or contractual interest provision in the Code by deeming a contractual interest in certain businesses in which a public officer or employee holds an interest to be a contractual interest of such officer or employee. It revises the local government voting conflict law by requiring all affected officers (which would now include elected municipal officers) to disclose conflicts prior to participation in public discussions on such issues. The bill clarifies current law provisions relating to the new mandatory electronic filing requirement for Form 1 financial disclosures. Finally, the bill amends provisions relating to mandatory ethics training by specified public officers and employees by specifying additional course conduct for ethics training, requiring persons completing ethics training to certify completion of such training and the name of the training provider on their annual financial disclosure filing. (O’Hara)

CS/CS/SB 524 (Hutson) amends various provisions of the Florida Elections Code. The bill creates the Office of Election Crimes and Security within the Department of State and revises requirements for special officers who may investigate election law violations. It requires County Commissioners of single-member districts to run for election after each decennial redistricting, with staggered terms as provided in section 100.041, except: Miami-Dade County; any noncharter county; any county the charter of which limits the number of terms a Commissioner may serve; and any county in which voters have never approved a charter amendment limiting the number of terms a Commissioner may serve regardless of subsequent judicial nullification. The bill revises retention and information posting requirements for citizens’ initiative petition signature forms and authorizes review of proposed initiative amendment review processes to be halted if the validity of signatures for the petition has expired. It increases criminal penalties for ballot harvesting and crimes involving ballot petition signatures. The bill revises requirements for vote-by-mail ballots by conforming the mailing and canvassing timeframes for all mail ballot elections to those for vote-by-mail ballots in regular elections, effective January 1, 2024. The bill prohibits and preempts the use of ranked-choice voting to determine election or nomination to elective office and voids existing or future local ordinance authorizing the use of ranked-choice voting. The bill expands the prohibition against the use of private donations for elections-related expenses to include any kind of expense, including the costs of litigation related to the election. It amends provisions relating to voter registration by increasing penalties that may be assessed against third-party voter registration organizations for certain actions, including alteration of the voter registration application of any other person without the person’s knowledge or consent. In addition, it increases the frequency for conducting voter list maintenance and adds requirements for providing information about voter registration to the Department of State. In addition, it requires inactive voters to confirm their address of legal residence before being restored to active voter status. The bill expands a criminal penalty for early disclosure of election results. Finally, the bill requires the Department of State to report annually on investigations of election law violations and to submit a plan for using identifying numbers to confirm elector identity before returning a vote-by-mail ballot. CS/SB 524 passed the Senate (24-14) and the House (76-41) and is now awaiting action by the Governor. (O’Hara)

HB 6109 (Eskamani) removes provisions that preempt local governments from enacting or adopting limitations and restrictions involving certain contributions and expenditures or establishing contribution limits different than those established in the Florida Election Code. (O'Hara)