Florida HB 789: H. Lee Moffitt Cancer Center and Research Institute

Bill Text

HB 789 2026

CODING: Words stricken are deletions; words underlined are additions.
hb789-00
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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 ad valorem tax levies; providing a 2
short title; amending ss. 125.01, 159.16, 163.3182, 3
190.021, 191.009, 192.001, 192.091, 192.102, 193.114, 4
193.1145, 193.1554, 193.1555, 195.052, 196.031, 5
200.001, 200.011, 200.065, 200.069, 200.071, and 6
200.091, F.S.; removing references to county and 7
school district ad valorem tax levies; amending s. 8
218.67, F.S., removing references to county ad valorem 9
tax levies; amending ss. 259.042, 985.6865, 1001.42, 10
1002.32, 1002.33, 1011.01, 1011.02, 1011.03, 1011.62, 11
and 1011.69, F.S.; removing references to county and 12
school district ad valorem tax levies; repealing s. 13
1011.71, F.S., relating to district school tax; 14
repealing s. 1011.715, F.S., relating to resolution 15
regarding school capital outlay surcharge; repealing 16
s. 1011.72, F.S., relating to levy based on interim 17
assessment roll; reimbursement to state for additional 18
taxes collected upon reconciliation of roll; repealing 19
s. 1011.73, F.S., relating to district millage 20
elections; amending ss. 1013.15, 1013.62, 1013.736, 21
and 1011.19, F.S.; removing references to county and 22
school district ad valorem tax levies; amending ss. 23
192.0105, 193.1142, 197.363, 197.3632, 212.055, 24
218.63, 373.536, 402.22, 1002.37, 1002.394, 1002.45, 25

HB 789 2026

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1003.4203, 1003.4935, 1006.12, 1010.20, 1011.15, 26
1011.18, 1012.22, 1013.64, 1013.738, and 1013.75 F.S.; 27
conforming cross-references; providing a contingent 28
effective date. 29
30
Be It Enacted by the Legislature of the State of Florida: 31
32
Section 1. This act may be cited as the "Freedom 2 – The 33
School and Non-school Ad Valorem Elimination Act." 34
Section 2. Paragraph (r) of subsection (1) of section 35
125.01, Florida Statutes, is amended to read: 36
125.01 Powers and duties.— 37
(1) The legislative and governing body of a county shall 38
have the power to carry on county government. To the extent not 39
inconsistent with general or special law, this power includes, 40
but is not restricted to, the power to: 41
(r) Levy and collect taxes, both for county purposes and 42
for the providing of municipal services within any municipal 43
service taxing unit, and special assessments; borrow and expend 44
money; and issue bonds, revenue certificates, and other 45
obligations of indebtedness, which power shall be exercised in 46
such manner, and subject to such limitations, as may be provided 47
by general law. There shall be no referendum required for the 48
levy by a county of ad valorem taxes, both for county purposes 49
and for the providing of municipal services within any municipal 50

HB 789 2026

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service taxing unit. 51
1. Notwithstanding any other provision of law, a county 52
may not levy special assessments on lands classified as 53
agricultural lands under s. 193.461 unless the revenue from such 54
assessments has been pledged for debt service and is necessary 55
to meet obligations of bonds or certificates issued by the 56
county which remain outstanding on July 1, 2023, including 57
refundings thereof for debt service savings where the maturity 58
of the debt is not extended. For bonds or certificates issued 59
after July 1, 2023, special assessments securing such bonds may 60
not be levied on lands classified as agricultural under s. 61
193.461. 62
2. The provisions of subparagraph 1. do not apply to 63
residential structures and their curtilage. 64
Section 3. Section 159.16, Florida Statutes, is amended to 65
read: 66
159.16 Additional pledge of faith and credit.— 67
(1) Notwithstanding any other provision of this part, any 68
county or municipality issuing revenue bonds hereunder for any 69
of the purposes provided in this part, shall have power to 70
pledge the full faith and credit and ad valorem taxing power of 71
such county or municipality for the payment of the principal of 72
or interest on such revenue bonds if the issuance of such 73
revenue bonds with such additional pledge shall have approval by 74
the qualified electors who are freeholders residing in such 75

HB 789 2026

CODING: Words stricken are deletions; words underlined are additions.
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county or municipality in an election called, conducted and held 76
in the manner provided in the constitution and statutes of 77
Florida for the holding of freeholder elections. 78
(2) In the event such additional pledge is made the county 79
or municipality shall be oblig