Bill
Bill > S0552
summary
Introduced
11/18/2025
11/18/2025
In Committee
12/09/2025
12/09/2025
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
An act relating to a prohibition on levying ad valorem taxes on tangible personal property; amending ss. 166.131, 166.211, 192.001, 192.0105, 192.032, 192.042, and 192.091, F.S.; conforming provisions to proposed amendments made to the State Constitution which prohibit levying ad valorem taxes on tangible personal property by counties, school districts, and municipalities; repealing s. 193.016, F.S., relating to the property appraiser’s assessments and effect of determinations by value adjustment boards; amending ss. 193.052 and 193.062, F.S.; conforming provisions to proposed amendments made to the State Constitution which prohibit levying ad valorem taxes on tangible personal property by counties, school districts, and municipalities; repealing s. 193.063, F.S., relating to extending the date for filing tangible personal property tax returns; repealing s. 193.073, F.S., relating to erroneous returns and estimates of assessment when no return is filed; amending ss. 193.114, 194.011, 194.013, 194.034, 194.035, 194.037, 195.027, 195.073, 195.101, 196.011, and 196.012, F.S.; conforming provisions to proposed amendments made to the State Constitution which prohibit levying ad valorem taxes on tangible personal property by counties, school districts, and municipalities; repealing s. 196.021, F.S., relating to tax returns to show all exemptions and claims; repealing s. 196.182, F.S., relating to the exemption of renewable energy source devices; repealing s. 196.183, F.S., relating to the exemption for tangible personal property; amending s. 196.192, F.S.; conforming provisions to proposed amendments made to the State Constitution which prohibit levying ad valorem taxes on tangible personal property by counties, school districts, and municipalities; amending ss. 196.1978 and 196.19782, F.S.; conforming cross-references; amending s. 196.1995, F.S.; conforming provisions to proposed amendments made to the State Constitution which prohibit levying ad valorem taxes on tangible personal property by counties, school districts, and municipalities; repealing s. 197.146, F.S., relating to uncollectible personal property taxes and correction of the tax roll; amending ss. 197.343 and 197.374, F.S.; conforming provisions to proposed amendments made to the State Constitution which prohibit levying ad valorem taxes on tangible personal property by counties, school districts, and municipalities; repealing s. 197.412, F.S., relating to attachment of tangible personal property in case of removal; amending ss. 200.065 and 212.08, F.S.; conforming cross-references; providing a transitional provision; providing a contingent effective date.
AI Summary
This bill amends multiple Florida statutes to eliminate ad valorem (property) taxes on tangible personal property, which includes items like business equipment, machinery, furniture, and other movable goods. The bill removes references to tangible personal property throughout various sections of Florida law, effectively preparing the state's legal framework for a constitutional amendment that would prohibit such taxes. The changes impact how property is assessed, classified, and taxed, removing provisions related to filing returns for tangible personal property, calculating its value, and processing tax-related procedures for these items. The bill includes a transitional provision that allows for the continued levying, assessment, and collection of tangible personal property taxes until January 1, 2027, providing a gradual transition period for local governments and businesses. The bill's implementation is contingent upon the approval of a related constitutional amendment at a future election, ensuring that the statutory changes align with potential constitutional changes regarding property taxation.
Sponsors (2)
Last Action
Introduced (on 01/13/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.flsenate.gov/Session/Bill/2026/552 |
| BillText | https://www.flsenate.gov/Session/Bill/2026/552/BillText/Filed/HTML |
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