Florida HB 1277: Pub.Rec./Persons with Disabilities Registry

Bill Text

HB 1277 2026

CODING: Words stricken are deletions; words underlined are additions.
hb1277-00
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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 a prohibition on levying ad valorem 2
taxes on tangible personal property; amending ss. 3
166.131, 166.211, 192.001, 192.0105, 192.032, 192.042, 4
and 192.091, F.S.; conforming provisions to proposed 5
amendments made to the State Constitution which 6
prohibit levying ad valorem taxes on tangible personal 7
property by counties, school districts, and 8
municipalities; repealing s. 193.016, F.S., relating 9
to the property appraiser's assessments and effect of 10
determinations by value adjustment boards; amending 11
ss. 193.052 and 193.062, F.S.; conforming provisions 12
to proposed amendments made to the State Constitution 13
which prohibit levying ad valorem taxes on tangible 14
personal property by counties, school districts, and 15
municipalities; repealing s. 193.063, F.S., relating 16
to extending the date for filing tangible personal 17
property tax returns; repealing s. 193.073, F.S., 18
relating to erroneous returns and estimates of 19
assessment when no return is filed; amending ss. 20
193.114, 194.011, 194.013, 194.034, 194.035, 194.037, 21
195.027, 195.073, 195.101, 196.011, and 196.012, F.S.; 22
conforming provisions to proposed amendments made to 23
the State Constitution which prohibit levying ad 24
valorem taxes on tangible personal property by 25

HB 1277 2026

CODING: Words stricken are deletions; words underlined are additions.
hb1277-00
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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

counties, school districts, and municipalities; 26
repealing s. 196.021, F.S., relating to tax returns to 27
show all exemptions and claims; repealing s. 196.182, 28
F.S., relating to the exemption of renewable energy 29
source devices; repealing s. 196.183, F.S., relating 30
to the exemption for tangible personal property; 31
amending s. 196.192, F.S.; conforming provisions to 32
proposed amendments made to the State Constitution 33
which prohibit levying ad valorem taxes on tangible 34
personal property by counties, school districts, and 35
municipalities; amending ss. 196.1978 and 196.19782, 36
F.S.; conforming cross-references; amending s. 37
196.1995, F.S.; conforming provisions to proposed 38
amendments made to the State Constitution which 39
prohibit levying ad valorem taxes on tangible personal 40
property by counties, school districts, and 41
municipalities; repealing s. 197.146, F.S., relating 42
to uncollectible personal property taxes and 43
correction of the tax roll; amending ss. 197.343 and 44
197.374, F.S.; conforming provisions to proposed 45
amendments made to the State Constitution which 46
prohibit levying ad valorem taxes on tangible personal 47
property by counties, school districts, and 48
municipalities; repealing s. 197.412, F.S., relating 49
to attachment of tangible personal property in case of 50

HB 1277 2026

CODING: Words stricken are deletions; words underlined are additions.
hb1277-00
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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

removal; amending ss. 200.065 and 212.08, F.S.; 51
conforming cross-references; providing a transitional 52
provision; providing a contingent effective date. 53
54
Be It Enacted by the Legislature of the State of Florida: 55
56
Section 1. Section 166.131, Florida Statutes, is amended 57
to read: 58
166.131 Levy of taxes for payment of debt.—The governing 59
body of a municipality may levy ad valorem taxes upon real and 60
tangible personal property within the municipality as it deems 61
necessary to make payment, including principal and interest, 62
upon the general obligation and ad valorem bonded indebtedness 63
of the municipality or into any sinking funds created under s. 64
166.122. 65
Section 2. Subsection (1) of section 166.211, Florida 66
Statutes, is amended to read: 67
166.211 Ad valorem taxes.— 68
(1) Pursuant to s. 9, Art. VII of the State Constitution, 69
a municipality is hereby authorized, in a manner not 70
inconsistent with general law, to levy ad valorem taxes on real 71
and tangible personal property within the municipality in an 72
amount not to exceed 10 mills, exclusive of taxes levied for the 73
payment of bonds and taxes levied for periods of not longer than 74
2 years and approved by a vote of the electors. 75

HB 1277 2026

CODING: Words stricken are deletions; words underlined are additions.
hb1277-00
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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

Section 3. Paragraph (d) of subsection (11) and 76
subsections (17) and (18) of section 192.001, Florida Statutes, 77
are amended to read: 78
192.001 Definitions.—All definitions set out in chapters 1 79
and 200 that are applicable to this chapter are included herein. 80
In addition, the following definitions shall apply in the 81
imposition of ad valorem taxes: 82
(11) "Personal property," for the pur