This bill amends several sections of the Florida Statutes related to property tax administration, specifically focusing on the definitions and limitations of ad valorem taxes levied by counties and municipalities. It revises the definitions of "maximum total county ad valorem taxes levied" and "maximum total municipal ad valorem taxes levied" to clarify that these amounts are now "authorized" rather than "calculated." Additionally, the bill modifies the maximum millage rate that can be levied by various governmental units, ensuring that these rates are computed based on the rolled-back rate as defined in the updated statute. The bill also includes provisions for the certification of compliance with property tax levy regulations and reenacts sections related to appropriations for fiscally constrained counties.

Furthermore, the bill allows for a ballot summary of a proposed constitutional amendment to exceed the standard word limit, specifically for a joint resolution related to property tax amendments to be submitted in the November 2026 general election. It also includes a clause to ensure that if any law amended by this act was also modified by legislation enacted during the 2026 Regular Session or Special Session E, those laws will be construed as if enacted during the same session, allowing for their full effect. The act is set to take effect upon becoming law.

Statutes affected:
S 4F Filed: 200.069, 200.068
S 4F c1: 200.065, 200.068
S 4F er: 200.065, 200.068