Florida HB 799: Criminal Sentencing

Bill Text

HB 799 2026

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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

A bill to be entitled 1
An act relating to ad valorem tax revenue in fiscally 2
constrained counties; creating s. 218.137, F.S.; 3
requiring the Legislature to appropriate funds for a 4
specified purpose; requiring that such funds be 5
distributed in a specified manner; requiring specified 6
counties to apply for such distribution; providing 7
requirements for application; providing a specified 8
calculation to be used to determine funding; providing 9
for a reversion of funds in specified circumstances; 10
providing a contingent effective date. 11
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Be It Enacted by the Legislature of the State of Florida: 13
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Section 1. Section 218.137, Florida Statutes, is created 15
to read: 16
218.137 Offset for ad valorem tax revenue loss affecting 17
fiscally constrained counties.— 18
(1) Beginning in the 2027-2028 fiscal year, the 19
Legislature shall appropriate moneys to offset the reductions in 20
ad valorem tax revenue experienced by fiscally constrained 21
counties, as defined in s. 218.67(1), which occur as a direct 22
result of the implementation of the amendment to s. 3(a), Art. 23
VII of the State Constitution approved at the November 2026 24
general election. The moneys appropriated for this purpose shall 25

HB 799 2026

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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

be distributed in January of each fiscal year among the fiscally 26
constrained counties based on each county's proportion of the 27
total reduction in ad valorem tax revenue resulting from the 28
implementation of the amendment to s. 3(a), Art. VII of the 29
State Constitution. 30
(2) On or before November 15 of each year, each fiscally 31
constrained county shall apply to the Department of Revenue to 32
participate in the distribution of the appropriation and provide 33
documentation supporting the county's estimated reduction in ad 34
valorem tax revenue in the form and manner prescribed by the 35
Department of Revenue. The documentation must include an 36
estimate of the reduction in taxable value directly attributable 37
to the amendment to s. 3(a), Art. VII of the State Constitution 38
approved at the November 2026 general election for all county 39
taxing jurisdictions within the county and must be prepared by 40
the property appraiser in each fiscally constrained county. The 41
documentation must also include the county millage rates 42
applicable in all such jurisdictions for the current year and 43
the prior year, rolled-back rates determined as provided in s. 44
200.065 for each county taxing jurisdiction, and maximum millage 45
rates that could have been levied by majority vote pursuant to 46
s. 200.065(5). For purposes of this section, each fiscally 47
constrained county's reduction in ad valorem tax revenue shall 48
be calculated as 95 percent of the estimated reduction in 49
taxable value multiplied by the lesser of the 2026 applicable 50

HB 799 2026

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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

millage rate or the applicable millage rate for each county 51
taxing jurisdiction in the current year. If a fiscally 52
constrained county fails to apply for the distribution, its 53
share shall revert to the fund from which the appropriation was 54
made. 55
Section 2. This act shall take effect January 1, 2027, if 56
the amendment to the State Constitution proposed by CS/HJR 1215, 57
as adopted at the 2025 Regular Session, is approved at the next 58
general election or at an earlier special election specifically 59
authorized by law for that purpose. 60