F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
HB 1097 2023
1 A bill to be entitled
2 An act relating to disclosure of estimated property
3 taxes; creating s. 501.2042, F.S.; defining terms;
4 requiring residential property listings to include
5 specified information; requiring the Department of
6 Revenue to develop a specified formula; requiring each
7 property appraiser to annually provide certain
8 information to the department; requiring the
9 department to annually publish certain information on
10 its website by a specified date; providing an
11 affirmative defense; providing an effective date.
12
13 Be It Enacted by the Legislature of the State of Florida:
14
15 Section 1. Section 501.2042, Florida Statutes, is created
16 to read:
17 501.2042 Unlawful acts and practices by real property
18 listing platforms.—
19 (1) As used in this section, the term:
20 (a) "Buyer's property tax estimate" means a reasonable
21 estimate of ad valorem taxes for a tax year beginning January 1
22 of the year after the property was purchased based on the asking
23 or listed price with and without the application of the
24 homestead exemption under s. 196.031.
25 (b) "Real property listing platform" means a website, web
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26 application, mobile application, or similar technology that
27 allows a member of the public to view listings for residential
28 property that is for sale.
29 (2) A listing for residential property displayed on a real
30 property listing platform must include:
31 (a) The buyer's property tax estimate. The buyer's
32 property tax estimate must include language explaining that the
33 estimate does not include all tax benefits for which the buyer
34 may qualify or any non-ad valorem assessments.
35 (b) A link to the website of the property appraiser for
36 the county in which the residential property is located.
37 (3)(a) The Department of Revenue shall develop a formula
38 for real property listing platforms to use to comply with this
39 section.
40 (b) Annually, by a date set by the Department of Revenue,
41 each property appraiser must provide the Department of Revenue
42 with information needed to calculate the buyer's property tax
43 estimate, including, but not limited to, the county name, the
44 tax district code, and the most current summary school millage
45 rate and summary millage rate for all other applicable taxing
46 authorities.
47 (c) On or before December 15 of each year, the Department
48 of Revenue must publish, on its website, the formula developed
49 under paragraph (a) and information needed to calculate the
50 buyer's property tax estimate.
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51 (4) A residential property listing platform's use of the
52 formula and information published under paragraph (3)(c) is an
53 affirmative defense to a violation of paragraph (2)(a).
54 Section 2. This act shall take effect July 1, 2023.
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