Florida SB 856: Affordable Housing Tax Reductions

Bill Text

856 
Disclosure of Estimated Ad Valorem Taxes 
2026-02-19T03:36:36Z 
Defining the terms “listing platform” and “property”; requiring that certain property listings include estimated ad valorem taxes; requiring the Department of Revenue to maintain on its website a table of links to each county’s property appraiser’s homepage and tax estimator; requiring the department to develop a formula that may be used by listing platforms to calculate the estimated ad valorem taxes; requiring the department to annually develop a countywide aggregate average millage rate for each county for use by listing platforms, etc. 
Committee Substitute 1 
2026 
S 
2027-02-01T00:00:00Z 
GB 
General Bill 
c1 

 Florida Senate - 2026 CS for SB 856 

 By the Committee on Rules; and Senators DiCeglie, Rouson, Avila, 
 Berman, Massullo, Sharief, and Grall 

 595-02927-26 2026856c1 
 1 A bill to be entitled 
 2 An act relating to disclosure of estimated ad valorem 
 3 taxes; amending s. 689.261, F.S.; defining the terms 
 4 “listing platform” and “property”; requiring that 
 5 certain property listings include estimated ad valorem 
 6 taxes; prohibiting the use of the current owner’s ad 
 7 valorem assessment or taxes to calculate the estimated 
 8 ad valorem taxes under certain circumstances; 
 9 requiring listing platforms to calculate and display 
 10 the estimated ad valorem taxes using specified 
 11 methods; prohibiting the listing platform from 
 12 displaying the current owner’s ad valorem taxes if 
 13 such ad valorem taxes are not estimated using a tax 
 14 estimator or buyer payment calculator; requiring 
 15 listing platforms to include a link to the county 
 16 property appraiser’s homepage and tax estimator; 
 17 requiring the Department of Revenue to maintain on its 
 18 website a table of links to each county’s property 
 19 appraiser’s homepage and tax estimator; prohibiting 
 20 the previous year’s ad valorem taxes from being 
 21 displayed as part of a property’s historical tax 
 22 information; providing immunity for a person for any 
 23 inaccuracies in the estimated ad valorem taxes on a 
 24 property listed on a listing platform; prohibiting 
 25 printed listing materials from including specified 
 26 information; requiring the department to develop a 
 27 formula that may be used by listing platforms to 
 28 calculate the estimated ad valorem taxes; requiring 
 29 each county property appraiser to provide to the 
 30 department any information needed to develop such 
 31 formula; requiring the department, by a specified 
 32 date, to annually publish on its website the formula 
 33 and information collected; requiring the department to 
 34 annually develop a countywide aggregate average 
 35 millage rate for each county for use by listing 
 36 platforms; requiring the department to require each 
 37 county property appraiser to provide to the department 
 38 any information needed to develop such rate; requiring 
 39 the department, by a specified date, to annually 
 40 publish on its website the countywide aggregate 
 41 average millage rate for each county; authorizing the 
 42 department to adopt rules; providing an effective 
 43 date. 
 44 
 45 Be It Enacted by the Legislature of the State of Florida: 
 46 
 47 Section 1. Subsection (3) is added to section 689.261, 
 48 Florida Statutes, to read: 
 49 689.261 Sale of residential property; disclosure of ad 
 50 valorem taxes to prospective purchaser.— 
 51 (3)(a) As used in this subsection, the term: 
 52 1. “Listing platform” means any public-facing online real 
 53 property listing service, including, but not limited to, 
 54 websites, web applications, and mobile applications. The term 
 55 does not include a social media platform as defined in s. 
 56 501.2041. 
 57 2. “Property” means residential real property located 
 58 within this state. 
 59 (b) Any property visible on a listing platform must include 
 60 the estimated ad valorem taxes for such property. 
 61 1. If the ad valorem taxes are estimated using a tax 
 62 estimator or buyer payment calculator, the current owner’s ad 
 63 valorem assessment or taxes may not be used to calculate the 
 64 estimated ad valorem taxes. The listing platform must calculate 
 65 and display the estimated ad valorem taxes using one of the 
 66 following methods: 
 67 a. The ad valorem taxes that would be due if the purchaser 
 68 were taxed on the listing price of the property at current 
 69 millage rates using the data and formula published under 
 70 subparagraph (d)1. The use of such data and formula constitutes 
 71 a reasonable estimate of ad valorem taxes. The listing platform 
 72 must include a disclaimer on the same website or application as 
 73 the estimated ad valorem taxes that the millage rates of 
 74 applicable taxing authorities may vary within a county and that 
 75 the estimated ad valorem taxes do not include all applicable 
 76 non-ad valorem assessments or exemptions, discounts, and other 
 7