Bill
Bill > H1277
summary
Introduced
01/08/2026
01/08/2026
In Committee
01/15/2026
01/15/2026
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, titled the "Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property," aims to align Florida's statutes with a proposed amendment to the State Constitution that would prohibit counties, school districts, and municipalities from levying ad valorem taxes on tangible personal property. Ad valorem taxes are taxes based on the value of property. Tangible personal property refers to movable items like furniture, equipment, and vehicles, as opposed to real property like land and buildings. The bill makes numerous changes to existing Florida Statutes, including amending sections related to municipal tax levies, property definitions, taxpayer rights, assessment procedures, tax notices, and various exemptions. It also repeals several sections of law that are no longer necessary due to the proposed constitutional change, such as those concerning property appraiser assessments, extensions for filing tax returns, and specific exemptions for tangible personal property. A key provision is a transitional clause stating that existing laws regarding the levying, assessment, or collection of ad valorem taxes on tangible personal property will continue to apply until January 1, 2027. The bill's effective date is contingent upon the approval of the related constitutional amendment.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Now in Ways & Means Committee (on 01/15/2026)
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/2026/1277 |
| BillText | https://www.flsenate.gov/Session/Bill/2026/1277/BillText/Filed/PDF |
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