FloridaHB 7031E2026EHouseWALLET

Taxation

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Bill Overview

Analyzed Economic Effects

26 provisions identified: 15 benefits, 2 costs, 9 mixed.

Deployed homeowners get past tax refunds

Servicemembers with more than 365 qualifying deployment days during 2023–2025 can receive a one-time homestead tax refund. The deployments must support operations added by this law. The refund covers taxes paid for 2024, 2025, or both. It equals total homestead taxes paid for those years multiplied by qualifying days above 365, divided by 730.

Federal officers keep homestead tax status

Qualifying federal officers assigned outside Florida are exempt from the rule treating homestead rentals as abandonment. This covers full-time federal diplomatic, intelligence, consular, and foreign-service officers. Their position must require them to live, be stationed, or be deployed outside Florida. The change applies retroactively to January 1, 2026, starting with the 2026 property tax roll.

Homeowners can transfer prior tax savings

Beginning with the 2027 tax roll, homeowners can use a prior homestead, not just their immediately previous homestead, for portability. They must have received a homestead exemption as of January 1 in one of the three preceding years. The calculation uses the prior home's values as of January 1 of the year it was abandoned. For an equally or more valuable new home, assessed value equals its market value minus the smaller of $500,000 or the difference between its market value and the prior home's assessed value. For a less valuable home, assessed value equals the prior assessed value multiplied by the ratio of new to prior market value. The gap between market and assessed value cannot exceed $500,000.

Mobile home parks get assessment limits

Beginning with the 2027 tax roll, qualifying mobile home park assessments have a 3% annual growth limit. Assessments cannot exceed market value. On January 1, at least 75% of lots must have written rental agreements lasting at least one year. Those agreements must pass all property taxes through proportionately to mobile home owners. Park owners must apply by March 1 each year with a sworn statement and supporting documents. Parks that stop qualifying return to the law's other assessment rules, subject to a transition rule.

Homeowners get storm-hardening tax refunds

Homeowners can recover up to $500 in sales tax on qualifying impact-resistant doors, windows, and garage doors. Purchases must occur July 1, 2026–June 30, 2029, and products must be installed at the eligible home. The home must be site-built, have a homestead exemption, and have a market value no greater than $700,000. Each owner can apply for one property, from July 1, 2026, through September 30, 2029. Applications require receipts and a sworn statement of actual costs and sales tax paid. Approved refunds must be issued within 30 business days; the program is repealed June 30, 2030.

Farm packinghouses get favorable tax assessments

Beginning with the 2027 tax roll, qualifying fruit and vegetable packinghouses and their land receive agricultural income-based assessment treatment. They count within average yields per acre, without a separate added assessment value. The packinghouse must sit on or next to agriculturally classified land. It must exclusively process products from commonly owned agricultural land, including the specified related and wholly owned entities. Owners must file a proper agricultural-assessment application; otherwise, ordinary assessment rules apply.

Florida raises transportation funding ceiling

Florida raises the annual documentary stamp tax transportation distribution ceiling from $360.08 million to $395.28 million. The distribution remains capped at the lesser of $395.28 million or 20.5453% of the specified remaining revenue. Of this distribution, 16.9020% goes to Small County Outreach and 71.0540% to the Strategic Intermodal System. Another 8.1985% goes to the Transportation Regional Incentive Program and 3.8455% to Small County Road Assistance. The law also directs $60 million each fiscal year to the State Transportation Trust Fund for the Florida Rail Enterprise.

Reservoir project gets yearly state funding

Florida directs $60 million each fiscal year to the C-51 Reservoir Project. The money goes through the Water Protection and Sustainability Program Trust Fund. It supports the water storage project, not direct household payments.

Gambling operators pay lower taxes

Florida lowers the tax on slot machine revenue from 35% to 34%. It lowers the tax on cardrooms' monthly gross receipts from 8% to 5%. Beginning July 1, 2026, some slot machine operators also stop paying the annual license fee, including at renewal. They must have held a valid slot license on January 1, 2026, and be constitutionally barred from live racing. They must also be in a county where the Seminole Tribe operates at least two casinos. The law does not require operators to pass savings to customers or workers.

Military tax exemption covers new operations

For the 2026 tax roll, the deployed-servicemember exemption adds Operation Atlantic Sentry and operations in Israel and Gaza Strip territorial seas and air spaces. It also adds operations supporting the Pacific Deterrence Initiative, Southern Spear, Sharp Sentry, and the Multinational Force and Observers. Operation Resolute Support is removed. The general rule covers prior-year active-duty deployments outside the continental United States, Alaska, or Hawaii for designated operations. For newly added operations, qualifying days from 2023–2025 count toward the 2026 exemption. Applications for the 2026 exemption are due August 1, 2026.

Small counties get revised road funding

Beginning in fiscal year 2026–2027, Small County Road Assistance receives at least $40.2 million annually from state transportation funds. This includes documentary stamp tax revenues distributed to the program. The law annually appropriates specified transportation trust fund revenues to the Small County Outreach Program. It also removes the statement that Outreach funding is additional to Road Assistance funding. That removal does not specify a dollar reduction for any county.

Homeowners get earlier exemption denial notices

Starting with the 2026 tax roll, property appraisers face a deadline for certain exemption denial notices. This applies when information received after July 1 supports denying a homestead or other property-tax exemption application. The appraiser must serve the denial notice no later than mailing the proposed property-tax notice.

Servicemembers get late exemption filing relief

For the 2026 tax roll, qualifying servicemembers can seek a late deployed-servicemember exemption. They must apply by the 25th day after the property appraiser mails the specified property-tax notice. They must show an inability to file on time or other extenuating circumstances. After a denial, they can petition the value adjustment board by that same deadline without a filing fee. The board can grant relief when eligibility and extenuating circumstances are established.

Shoppers get outdoor gear tax holiday

From September 1–December 31, 2026, listed firearms, ammunition, bows, crossbows, and accessories are exempt from Florida sales tax. Camping limits are $200 for tents; $50 for sleeping bags, portable hammocks, stoves, and collapsible chairs; $30 for lanterns and flashlights. Fishing rods and reels qualify at $75 each or $150 as a set. Tackle boxes and bags qualify at $30 or less. Bait and fishing tackle qualify at $10 each, or $20 when multiple items are sold together. Commercial fishing supplies are excluded.

Tax filers get refund interest deadlines

For timely Florida refund claims filed starting January 1, 2027, interest generally starts on day 91 if unpaid or uncredited. The count starts at the postmark or electronic submission date, or receipt date for unpostmarked mail. The Department of Revenue must identify apparent errors or omissions and request allowed additional information within 30 days. A timely information request or another statutory limit can affect interest timing. After a denial, providing supporting information starts a new 91-day interest period.

Tennis fans avoid certain admission taxes

Admissions to ATP Masters 1000 and WTA 1000 tennis tournaments are exempt from Florida admissions tax. The exemption expires July 1, 2029.

Scholarship tax credit includes lighter trucks

The vehicle definition for Florida's scholarship-funding contribution tax credit includes heavy trucks with net weight below 8,000 pounds. Heavy trucks weighing 8,000 pounds or more remain excluded. Truck tractors, trailers, and motorcycles are also excluded. This change does not set an individual credit amount.

Child care tax credits face cutoff

Florida caps total child care tax credits at $5 million annually for state fiscal years 2024–2025 through 2027–2028. No credits can be approved for a state fiscal year starting on or after July 1, 2028. These are program-wide limits, not each taxpayer's credit amount.

Strong Families credits face tighter limits

Strong Families Tax Credits are capped at $53.1 million in each state fiscal year 2026–2027 and 2027–2028. The program-wide cap drops to $40 million each fiscal year afterward. Beginning January 1, 2027, each taxpayer can apply for no more than $2 million per eligible charity per fiscal year. The Department of Revenue can approve no more than $10 million per eligible charity per fiscal year.

Buyers get tax estimates, limited recourse

Beginning February 1, 2027, public online property listing services, excluding social media, must show estimated Florida property taxes. Estimates use listing price and current tax rates through the state's formula, or countywide average tax rates with an appraiser link. Sites must show required warnings; sites without calculators must link to the appraiser's estimator, if available, or homepage. Estimates cannot use the current owner's assessment or taxes; calculator sites can show those taxes only as historical information. Printed listings cannot show the current owner's property taxes, and the law bars liability and lawsuits for inaccurate listing-platform estimates. The state must publish its formula and countywide average rates starting December 15, 2026, and annually afterward.

Collectors can waive school tax commissions

Tax collectors can waive commissions for collecting the specified voter-approved school property taxes. They must notify county commissioners in writing by March 1 for the fiscal year starting October 1. For 2026, the deadline is September 1, 2026; that special deadline rule expires January 1, 2027. A waiver continues until rescinded in writing by the applicable March 1 deadline.

Special districts keep redevelopment contribution money

Special districts created under section 125.901 no longer have to make the covered contributions to community redevelopment trust funds. The exemption keeps those funds with the qualifying districts instead of transferring them to redevelopment funds. It does not create a direct household payment.

School tax votes follow new rules

Beginning July 1, 2026, school boards can seek voter-approved property taxes lasting up to two or four years, depending on authority. A majority of county voters participating in the referendum must approve. The county must use the next general-election ballot held more than 90 days after the board adopts its resolution. The law removes the limit of one such election per 12 months. Another millage election can change the levy and end it earlier. The law does not itself set a tax rate.

Documentary stamp rules last another year

Effective July 1, 2026, Florida extends certain existing documentary stamp tax amendments by one year. Their scheduled repeal moves from June 30, 2027, to June 30, 2028. They continue beyond that date only through legislative review and reenactment. The supplied text does not describe those amendments' specific tax effects.

Insurers face new tax credit order

For tax years beginning January 1, 2027, or later, Florida changes insurers' premium-tax credit order. Credits under sections 624.51055 and 624.51056 come before the credit under section 624.51057. The change does not specify different credit amounts or a change in total tax owed.

New local tax rates need stronger approval

Dependent special districts and municipal service taxing units need stronger approval when they levied no property-tax rate the prior year. The county or municipal governing body must approve unanimously, or by three-fourths when it has nine or more members. Voters can also approve the rate by referendum. In later years, the maximum rate follows the existing higher-rate rules. This law does not itself set a household's tax bill.

Sponsors & Cosponsors

Sponsor

Wyman Duggan
Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 244 • No: 28

House vote • 5/29/2026

House Floor Vote

Yes: 88 • No: 11

Senate vote • 5/29/2026

Senate Floor Vote

Yes: 29 • No: 6

Senate vote • 5/12/2026