BILL SUMMARY DETAILS

HB 791 (Overdorf) and SB 1150 (Perry) revise timeframes in sections 125.022 and 166.033, Florida Statutes, for counties and municipalities to process applications for approvals of development permits or development orders and require these governmental entities to issue certain refunds for failure to meet the timeframes.  The bills require counties and municipalities to specify in writing the information that must be submitted in an application for zoning approval, rezoning approval, subdivision approval, certification, special exception, or variance.  The bills require counties and municipalities to confirm receipt of an application for development permit or order within five days.  The bills require the statutory timeframes to restart if an application makes a substantive change to an application, which is defined as a change of 15 percent or more in the proposed density, intensity, or square footage of a parcel.  The bills require counties and municipalities to issue refunds ranging from 10 to 100 percent of the application fee for failure to meet the statutory timeframes for determining whether an application is complete or require additional information and for taking final action on an application.  (O’Hara)

HB 339 (Roth) and SB 696 (Rodriguez) amend the statutory preemption on local government regulation of agritourism activities by prohibiting a local government from requiring a “certificate of use” for any agricultural land, facility or agritourism venue unless authorized by general law. In addition, the bills prohibit a local government from limiting any state-regulated activity associated with agritourism, including a farm stand, farmers market, brewery, winery, distillery, food processing and preparation activity, food truck or mobile food service operation associated with agritourism agricultural products. (O’Hara)

SB 58 (Stewart) and HB 475 (Killebrew) – Sales Tax Holiday for Micromobility Vehicles and Related Personal Safety Equipment 

HB 113 (Maney) and SB 216 (Hooper) – Tax Collections and Sales

HB 171 (Daniels) – Homestead Exemptions for Totally and Permanently Disabled First Responders

SB 172 (Polsky) and HB 1161 (Arrington) – Verification of Eligibility for Homestead Exemption

SB 218 (Wright) and HB 239 (Killebrew) – Property Tax Exemption for Surviving Spouses of Veterans

SB 230 (Wright) – Sales Tax on Aircraft Sales and Leases

SB 264 (Rodriguez) and HB 269 (Overdorf) – Aircraft Taxes

HB 331 (Garcia) and HB 333 (Garcia) – Limitation of Property Tax Assessment

SB 378 (Garcia) – Property Tax Assessment

SB 380 (Hooper) and HB 295 (Anderson) – Disclosure of Estimated Ad Valorem Taxes

SB 652 (Garcia) and SB 654 (Garcia) – Homestead Assessments

HB 727 (Amesty) and SB 1004 (Torres) – Tax Exemption for Disabled Ex-servicemembers

SB 890 (Boyd) – Taxation

HB 879 (McFarland) and HB 1453 (Valdes) – Homestead Property Tax Assessment

HB 913 (McFarland) and SB 1710 (Yarborough) – Homestead Tax Exemptions

SB 976 (Perry) and SB 978 (Perry) – Reduction of Assessed Value

SB 1060 (Calatayud) and SB 1062 (Calatayud) – Assessment of Real Property and Residential Real Property

SB 872 (Stewart) – Tourist Development Tax

HB 1001 (Stevenson) and SB 1030 (Rodriguez) – Taxation

HB 1251 (Alvarez) and SB 1560 (Collins) – Tangible Personal Property Tax Exemption

HB 1373 (Alvarez), HB 1375 (Alvarez), SB 1684 (Collins) and SB 1686 (Collins) – Property Tax Discount for Disabled Veterans

HB 1409 (Maggard) and SB 1672 (Grall) – Taxation of State Chartered Banks

SB 1468 (Hutson) and HB 1585 (Steele) – Sales and Use Tax

HB 1481 (Beltran) and SB 1678 (Gruters) – Taxes, Licenses, and Fees

HB 1511 (McClain) and HB 1513 (McClain) – Tax Exemption for Portions of Homestead Property Used as Living Quarters for Parents and Grandparents

SB 1570 (Torres) and HB 1601 (Grantt) – Working Floridians Tax Rebate Program

HB 1594 (Stewart) – Tourist Impact Tax

HB 1599 (Truenow) and SB 1748 (Brodeur) – Tourist Development Tax

HB 1649 (Plakon) – Ad Valorem Taxation

SB 1770 (Gruters) – Tax-filing Extensions

SB 102 (Jones) – Property Insurance

HB 611 (Botana) SB 1018 (Ingoglia) – Public Deposits

HB 989 (LaMarca) and SB 1098 (DiCeglie) – Department of Financial Services

HB 585 (Rommel) and SB 1132 (Martin) – Access to Financial Institution Customer Accounts

SB 1072 (Avila) and HB 1081 (Porras) revises the method by which counties distribute collected Tourist Development Taxes apportioning 50% of the revenues to be distributed monthly by the county to the governing authorities of the municipalities within the county. Distributions must be in proportion to the amount collected in the prior month within the municipality as a share of the total amount collected from all municipalities in the county. The bill further revises which expenses and projects may be covered by Tourism Development Taxes. (Chapman)

HB 55 (Tant) and CS/SB 616 (Simon) are the implementing bills for HJR 53/SJR 618 if it is voter-approved and would provide for a property tax exemption for the surviving spouse of a quadriplegic who was receiving a property tax exemption on real estate used and owned as a homestead at the time of their death. (Chapman)

CS/HB 311 (Barnaby) and CS/SB 532 (Brodeur) are comprehensive bills that extensively revise Florida’s securities and transactions regulations. The bills redefine the term “investment adviser” to exclude political subdivisions from the listed entities required to register with the State. (Cruz)

HB 1371 (Chamberlin) is the implementing bill for HJR 1369 if it is voter-approved and would create two new property tax exemptions. (Chapman)

HJR 1369 (Chamberlin) proposes an amendment to the constitution to authorize the Legislature to create two new property tax exemptions. The first would create a $100,000 exemption from assessed value of real property for all levies, the second would create a $250,000 homestead exemption for residential property owned by someone 65 or older. The constitutional amendment must be approved by at least 60% of electors at the November 2024 general election and will take effect on January 1, 2025. (Chapman)

CS/HB 1195 (Garrison) and SB 1322 (Ingoglia) would require local government to have two-thirds vote of the membership of the governing body to increase the millage rate. CS/HB 1995 was amended to clarify that the two-thirds vote does not apply to existing millage rate increases that require a three-fourths or unanimous vote of the governing body or voter approval in a referendum under current law. (Chapman)

HB 609 (Botana) and SB 1144 (DiCeglie) would repeal local governments' ability to levy a local business tax. (Chapman)

HB 503 (Fabricio) and SB 578 (Ingoglia) would prohibit a local government from imposing, levying or collecting certain fees relating to the utilization of a virtual office. (Chapman)

HJR 7015 (Buchanan) proposes an amendment to the constitution to authorize the Legislature to increase the maximum amount of the exemption on homestead property from a maximum amount of $25,000 to a maximum amount of $50,000, for homestead property with an assessed value greater than $50,000. The constitutional amendment must be approved by at least 60% of electors at the November 2024 general election and will take effect on January 1, 2025. (Chapman)

CS/HB 7019 (Buchanan) is the implementing bill for HJR 7017 if it is voter-approved and would require an annual adjustment to the value of certain homestead exemptions. The bill would require that the Legislature appropriate funds to offset reductions in ad valorem tax revenue experienced by fiscally constrained counties due to the annual positive inflation adjustment. (Chapman)

HB 1105 (Caruso) and SB 1376 (Wright) are the implementing bills for HJR 1103 (Caruso) and SJR 1374 (Wright) if it is voter-approved and would allow newly established homestead property to be assessed at less than just value if the property was previously assessed as non-homestead property and has not changed ownership and authorizing residency requirements for homestead exemptions. (Chapman)

HJR 1103 (Caruso) and SJR 1374 (Wright) propose an amendment to the constitution to authorize the Legislature to allow newly established homestead property to be assessed at less than just value if the property was previously assessed as non-homestead property and has not changed ownership and authorizing residency requirements for homestead exemptions. The constitutional amendment must be approved by at least 60% of electors at the November 2024 general election and will take effect on January 1, 2025. (Chapman)

CS/HB 635 (McFarland) and CS/SB 820 (Grall) amend S 170.201 FS and provide an exemption for public and private preschools from specified special assessments levied by a municipality. (Chapman)

CS/HJR 7017 (Buchanan) proposes an amendment to the constitution to authorize the Legislature to require an annual adjustment to the value of certain homestead exemptions. The constitutional amendment must be approved by at least 60% of electors at the November 2024 general election and will take effect on January 1, 2025. CS/HJR 7017 was amended to clarify that the annual inflation adjustment to the $25,000 exemption on assessed value for all levies, other than school district levies, and any future similar exemptions added to the constitution must be adjusted only when the inflation growth is positive. (Chapman)

SB 220 (Wright) and HB 689 (Smith) 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. (Chapman)

HJR 53 (Tant) and SJR 618 (Simon) propose an amendment to the constitution to authorize the Legislature to provide for a property tax exemption for the surviving spouse of a quadriplegic who was receiving a property tax exemption on real estate used and owned as a homestead at the time of their death. The constitutional amendment must be approved by at least 60% of electors at the November 2024 general election and will take effect on January 1, 2025. (Chapman)

HB 57 (Salzman) and SB 438 (Ingoglia) – Term Limits for County Commissioners

SB 780 (Yarborough) and HB 963 (Daniels) – Early Voting Sites

HB 281 (Arrington) and SB 724 (Davis) – Candidate Qualifying

HB 1035 (Bracy Davis) and SB 1522 (Thompson) – Elections

SB 326 (Ingoglia) – Term Limits

SB 1752 (Ingoglia) and HB 1669 (Roth) – Elections

SB 1602 (Gruters) – Elections