Florida SB 932: Parenting and Time-sharing of a Minor Child for a Convicted Parent

Bill Text

932 
Ad Valorem Tax Revenue in Fiscally Constrained Counties 
2025-12-17T05:19:54Z 
Requiring the Legislature to appropriate funds for a specified purpose; requiring that such funds be distributed in a specified manner; requiring specified counties to apply for such distribution; providing requirements for application; providing a specified calculation to be used to determine funding; providing for a reversion of funds in specified circumstances, etc. 
Original Filed Version 
2026 
S 
GB 
General Bill 
__ 

 Florida Senate - 2026 SB 932 

 By Senator McClain 

 9-00417-26 2026932__ 
 1 A bill to be entitled 
 2 An act relating to ad valorem tax revenue in fiscally 
 3 constrained counties; creating s. 218.137, F.S.; 
 4 requiring the Legislature to appropriate funds for a 
 5 specified purpose; requiring that such funds be 
 6 distributed in a specified manner; requiring specified 
 7 counties to apply for such distribution; providing 
 8 requirements for application; providing a specified 
 9 calculation to be used to determine funding; providing 
 10 for a reversion of funds in specified circumstances; 
 11 providing a contingent effective date. 
 12 
 13 Be It Enacted by the Legislature of the State of Florida: 
 14 
 15 Section 1. Section 218.137, Florida Statutes, is created to 
 16 read: 
 17 218.137 Offset for ad valorem tax revenue loss affecting 
 18 fiscally constrained counties.— 
 19 (1) Beginning in the 2027-2028 fiscal year, the Legislature 
 20 shall appropriate moneys to offset the reductions in ad valorem 
 21 tax revenue experienced by fiscally constrained counties, as 
 22 defined in s. 218.67(1), which occur as a direct result of the 
 23 implementation of the amendment to s. 3(a), Art. VII of the 
 24 State Constitution approved at the November 2026 general 
 25 election. The moneys appropriated for this purpose shall be 
 26 distributed in January of each fiscal year among the fiscally 
 27 constrained counties based on each county’s proportion of the 
 28 total reduction in ad valorem tax revenue resulting from the 
 29 implementation of the amendment to s. 3(a), Art. VII of the 
 30 State Constitution. 
 31 (2) On or before November 15 of each year, each fiscally 
 32 constrained county shall apply to the Department of Revenue to 
 33 participate in the distribution of the appropriation and provide 
 34 documentation supporting the county’s estimated reduction in ad 
 35 valorem tax revenue in the form and manner prescribed by the 
 36 Department of Revenue. The documentation must include an 
 37 estimate of the reduction in taxable value directly attributable 
 38 to the amendment to s. 3(a), Art. VII of the State Constitution 
 39 approved at the November 2026 general election for all county 
 40 taxing jurisdictions within the county and must be prepared by 
 41 the property appraiser in each fiscally constrained county. The 
 42 documentation must also include the county millage rates 
 43 applicable in all such jurisdictions for the current year and 
 44 the prior year, rolled-back rates determined as provided in s. 
 45 200.065 for each county taxing jurisdiction, and maximum millage 
 46 rates that could have been levied by majority vote pursuant to 
 47 s. 200.065(5). For purposes of this section, each fiscally 
 48 constrained county’s reduction in ad valorem tax revenue shall 
 49 be calculated as 95 percent of the estimated reduction in 
 50 taxable value multiplied by the lesser of the 2026 applicable 
 51 millage rate or the applicable millage rate for each county 
 52 taxing jurisdiction in the current year. If a fiscally 
 53 constrained county fails to apply for the distribution, its 
 54 share shall revert to the fund from which the appropriation was 
 55 made. 
 56 Section 2. This act shall take effect January 1, 2027, if 
 57 the amendment to the State Constitution proposed by CS/HJR 1215, 
 58 as adopted at the 2025 Regular Session, is approved at the next 
 59 general election or at an earlier special election specifically 
 60 authorized by law for that purpose.