This bill amends Florida Statutes to authorize counties and municipalities to establish ad valorem tax rebate programs for property owners. Specifically, it adds new provisions to sections 125.016 and 166.211, allowing local governments to create these rebate programs in designated areas deemed necessary for the health, safety, and welfare of residents. The programs must be accessible to all property owners within the same class of real estate, ensuring equitable participation.

The bill also includes modifications to existing language, such as changing "Said" to "The" in the context of tax levies and clarifying the conditions under which the tax may be levied and used. The effective date for this act is set for July 1, 2025.

Statutes affected:
S 1308 Filed: 125.016