Bill > H0789

This bill, titled the "Freedom 2 - The School and Non-school Ad Valorem Elimination Act," is a comprehensive legislative effort to modify how ad valorem (property) taxes are levied and administered in Florida. The bill systematically removes references to county and school district ad valorem tax levies across numerous sections of Florida statutes, effectively restructuring how local governments and school districts can generate revenue. Key provisions include eliminating specific millage levy mechanisms for school districts, repealing several existing statutes related to school taxation (such as sections 1011.71, 1011.715, 1011.72, and 1011.73), and modifying how educational funding and capital outlay projects are financed. The bill reduces the complexity of tax levies by simplifying the number of categories of millage rates for counties and school districts, removing specific references to school district tax levies, and altering how educational institutions can fund their operations and capital improvements. The bill also adjusts how various educational funding mechanisms work, including changes to charter school funding, capital outlay funding, and how various educational programs calculate their budgets. Notably, the bill ties its implementation to a proposed constitutional amendment, meaning it will only take effect if that amendment is approved in a future election. The comprehensive nature of the bill suggests a significant restructuring of how local governments and educational institutions in Florida can raise and use funds, with a particular focus on simplifying and potentially reducing property tax mechanisms.

Budget and Finance

https://www.flsenate.gov/Session/Bill/2026/789