BILL SUMMARY DETAILS

CS/HB 1371 (Chamberlin) is the implementing bill for HJR 1369 if it is voter-approved and would create two new property tax exemptions. The bill was amended to include a study by the Office of Policy Analysis and Government Accountability (OPPAGA) for the potential impact of eliminating all property tax and replacing the lost revenue through the establishment of a consumption tax. The report is to be submitted to the Speaker of the House and the Senate President by July 1, 2025. (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/CS/HB 1195 (Garrison) and CS/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 1195 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. CS/CS/HB 1195 was amended on the floor to clarify the language of a two-thirds majority vote is required to increase the millage rate from the previous year’s millage rate. (Chapman)

CS/CS/HB 609 (Botana) and SB 1144 (DiCeglie) would repeal local governments' ability to levy a local business tax (LBT). CS/HB 609 was amended to no longer repeal the LBT. However, the amount of revenue generated from the collection of the LBT is being capped using fiscal year 23/24 as the base year. Local governments may not generate more revenue in any year moving forward above the base year of 23/24. Rates for the fees may be lowered, but not increased. CS/CS/HB 609 was amended to not apply to fiscally constrained counties or a municipality located in a fiscally constrained county. (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 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. CS/HB 1105 was amended to afford property owners to rescind an application to seek homestead exemption on their property within a specified time frame. (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/CS/HB 635 (McFarland) and CS/CS/SB 820 (Grall) amend Section 170.201, Florida Statutes, and provide an exemption for public and private preschools from specified special assessments levied by a municipality. CS/CS/SB 820 was amended to clarify the language relevant to the calculation for the amount owed after tax credits were applied. (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. CS/HB 7019 passed the House (86-29) and the Senate (25-15) and is awaiting action by the Governor. (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/HB 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. CS/HJR 7017 passed the House (86-29) and the Senate (25-15) and is headed to the Secretary of State’s Office to be prepared for the November ballot. (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)

HB 55 (Tant) and CS/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/CS/HB 311 (Barnaby) and CS/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. CS/CS/SB 532 passed the Senate (39-1) and the House (113-0) and is awaiting action by the Governor. (Cruz)

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

CS/CS/SB 734 (Ingoglia) and CS/CS/HB 735 (Andrade) impose restrictions on the renewal or extension of contracts for the chief executive officer of a municipality and the municipal general counsel; lobbyist registration requirements for lobbying counties, municipalities or special districts; and revise physical quorum requirements for public meetings. The bills prohibit a person from lobbying a county, municipality or special district unless he or she is registered with the Florida Commission on Ethics for lobbying the county, municipality or special district.  The Commission is required to maintain a public database of persons registered to lobby a municipality, county or special district. The bills require a county, municipality or special district from knowingly authorizing a person who is not registered as a lobbyist with the Commission to lobby the county, municipality or special district. “Lobby” is defined as seeking, on behalf of another person or group, to influence a decision of the governing entity in an area of policy or procurement or in an attempt to obtain the goodwill of an official or employee of such entity. “Lobbyist” has the same meaning as in Section 112.3215(1). The bills authorize the Florida Commission on Ethics to investigate violations of the registration requirements upon receipt of a sworn complaint alleging a violation of the lobbyist registration requirements. It directs the Commission to provide the county, municipality or special district with a report of its findings and recommendations and authorizes the chief executive officer of the county, municipality or special district to enforce the Commission’s findings and recommendations. CS/CS/SB 734 preempts and supersedes any ordinance or charter provision establishing a lobbyist registration program adopted before July 1, 2024. CS/CS/HB 735 does not preempt or supersede any local government lobbyist registration program adopted before January 1, 2025. The bills prohibit public officers, public employees, a local government attorney or candidate for nomination or election from soliciting or accepting anything of value from a foreign country of concern. The bills prohibit the governing body of a municipality from renewing or extending the employment contract of a chief executive officer of the municipality during the eight months immediately preceding a general election for the mayor or for members of the governing body unless the renewal or extension is approved by a unanimous vote. In addition, the bills prohibit the governing body of a municipality from renewing or extending the employment contract of a municipal general counsel during the eight months immediately preceding a general election for mayor or for members of the governing body unless the renewal or extension is approved by a unanimous vote. CS/CS/HB 735 was amended to address financial disclosure requirements for elected members of a municipal governing body. It provides that a mayor and members of a governing body with a municipal population of 500 or fewer are required to file Form 1 instead of Form 6 financial disclosure. CS/CS/HB 735 is effective January 2025, and CS/CS/SB 734 is effective July 2024. (O’Hara)

SB 782 (Yarborough) amends Section 102.012, Florida Statutes, to require election boards to include at least one member from each of the two largest political parties in the state. (O’Hara)

SB 190 (Garcia) and HB 671 (Borrero) require a law enforcement officer to transport ballot boxes or ballot transfer containers from a supervisor of elections to a precinct and require that all ballot boxes and ballot transfer containers be supervised by a law enforcement officer at all times. The bills require all ballot boxes, ballots, ballot stubs, memoranda and papers relating to the tabulation of votes and proclamation of results under Section 102.071, Florida Statutes, to be transported by a law enforcement officer. (O’Hara)

CS/SB 7014 (Ethics and Elections Committee) and CS/HB 1597 (Brackett) create timeframes for the completion of investigations of alleged ethics violations conducted by the Florida Commission on Ethics (Commission), modify financial disclosure requirements relating to disclosure of identifying information of a legal client and impose additional requirements on local government lobbyist disclosure requirements. With respect to financial disclosure, the bills provide that if disclosure of identifying information regarding a source of income will violate a legal confidentiality or privilege, a filer who is also an attorney may indicate the income source is a “legal client” without providing further information. The bills provide that if a local government has more stringent standards of conduct and disclosure for lobbyists, any noncriminal complaint procedure relating to such standards must: require a complaint be written and signed under oath by the complainant; require a complaint be based on personal knowledge and information other than hearsay; prohibit initiation of a complaint or investigation by the governing body or any entity created to enforce the standards; and establish a process for the recovery of costs and attorney fees against a person found to have filed a complaint with malicious intent to injure the reputation of a public officer or employee or filed with knowledge the complaint contains false allegations or with reckless disregard for whether the complaint contains false allegations. In addition, the bills provide that terms of Commission members are limited to two terms total, rather than two successive terms. It adds candidates for public office to the categories of persons authorized to recover costs and attorney fees for defending against a maliciously filed ethics complaint. A complaint filed with the Commission must be based upon personal knowledge and information other than hearsay.

The bills authorize an alleged violator to request a hearing before the Division of Administrative Hearings or to select an informal hearing with the Commission. Finally, the bills conform the maximum penalty (changing the penalty from $10,000 to $20,000) for a violation of the constitutional prohibition against lobbying by a public officer to the penalties authorized for violations of other ethics laws. CS/SB 7014 passed the Senate (26-4) and the House (79-34) and is awaiting action by the Governor. (O’Hara)