summary
Introduced
01/05/2026
01/05/2026
In Committee
01/12/2026
01/12/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
An act relating to deferred and unpaid taxes; amending s. 197.252, F.S.; limiting a specified tax deferral to properties with a just value of $1 million or less; amending s. 197.432, F.S.; increasing the minimum value of a tax certificate that may be sold at public auction or by electronic sale; providing an effective date.
AI Summary
This bill modifies Florida law regarding property taxes by limiting a tax deferral program, which allows individuals to postpone paying a portion of their property taxes and assessments, to only those homestead properties with a "just value" (fair market value) of $1 million or less. Additionally, the bill increases the minimum amount of unpaid taxes required for a tax certificate, which is a lien on a property for unpaid taxes, to be sold at a public auction or electronic sale from $250 to $500, with the same threshold applying to situations where a property owner might try to avoid paying these delinquent taxes. These changes are intended to adjust the parameters of tax deferral and the sale of tax certificates for unpaid taxes.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
1st Reading (Original Filed Version) (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/2026/957 |
| BillText | https://www.flsenate.gov/Session/Bill/2026/957/BillText/Filed/PDF |
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