Florida SB 552: Clerks of the Circuit Court

Bill Text

552 
Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property 
2025-11-18T07:07:21Z 
Conforming provisions to proposed amendments made to the State Constitution which prohibit levying ad valorem taxes on tangible personal property by counties, school districts, and municipalities; repealing a provision relating to the property appraiser’s assessments and effect of determinations by value adjustment boards; repealing a provision relating to extending the date for filing tangible personal property tax returns; repealing a provision relating to tax returns to show all exemptions and claims, etc. 
Original Filed Version 
2026 
S 
GB 
General Bill 
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 Florida Senate - 2026 SB 552 

 By Senator Bernard 

 24-00748-26 2026552__ 
 1 A bill to be entitled 
 2 An act relating to a prohibition on levying ad valorem 
 3 taxes on tangible personal property; amending ss. 
 4 166.131, 166.211, 192.001, 192.0105, 192.032, 192.042, 
 5 and 192.091, F.S.; conforming provisions to proposed 
 6 amendments made to the State Constitution which 
 7 prohibit levying ad valorem taxes on tangible personal 
 8 property by counties, school districts, and 
 9 municipalities; repealing s. 193.016, F.S., relating 
 10 to the property appraiser’s assessments and effect of 
 11 determinations by value adjustment boards; amending 
 12 ss. 193.052 and 193.062, F.S.; conforming provisions 
 13 to proposed amendments made to the State Constitution 
 14 which prohibit levying ad valorem taxes on tangible 
 15 personal property by counties, school districts, and 
 16 municipalities; repealing s. 193.063, F.S., relating 
 17 to extending the date for filing tangible personal 
 18 property tax returns; repealing s. 193.073, F.S., 
 19 relating to erroneous returns and estimates of 
 20 assessment when no return is filed; amending ss. 
 21 193.114, 194.011, 194.013, 194.034, 194.035, 194.037, 
 22 195.027, 195.073, 195.101, 196.011, and 196.012, F.S.; 
 23 conforming provisions to proposed amendments made to 
 24 the State Constitution which prohibit levying ad 
 25 valorem taxes on tangible personal property by 
 26 counties, school districts, and municipalities; 
 27 repealing s. 196.021, F.S., relating to tax returns to 
 28 show all exemptions and claims; repealing s. 196.182, 
 29 F.S., relating to the exemption of renewable energy 
 30 source devices; repealing s. 196.183, F.S., relating 
 31 to the exemption for tangible personal property; 
 32 amending s. 196.192, F.S.; conforming provisions to 
 33 proposed amendments made to the State Constitution 
 34 which prohibit levying ad valorem taxes on tangible 
 35 personal property by counties, school districts, and 
 36 municipalities; amending ss. 196.1978 and 196.19782, 
 37 F.S.; conforming cross-references; amending s. 
 38 196.1995, F.S.; conforming provisions to proposed 
 39 amendments made to the State Constitution which 
 40 prohibit levying ad valorem taxes on tangible personal 
 41 property by counties, school districts, and 
 42 municipalities; repealing s. 197.146, F.S., relating 
 43 to uncollectible personal property taxes and 
 44 correction of the tax roll; amending ss. 197.343 and 
 45 197.374, F.S.; conforming provisions to proposed 
 46 amendments made to the State Constitution which 
 47 prohibit levying ad valorem taxes on tangible personal 
 48 property by counties, school districts, and 
 49 municipalities; repealing s. 197.412, F.S., relating 
 50 to attachment of tangible personal property in case of 
 51 removal; amending ss. 200.065 and 212.08, F.S.; 
 52 conforming cross-references; providing a transitional 
 53 provision; providing a contingent effective date. 
 54 
 55 Be It Enacted by the Legislature of the State of Florida: 
 56 
 57 Section 1. Section 166.131, Florida Statutes, is amended to 
 58 read: 
 59 166.131 Levy of taxes for payment of debt.—The governing 
 60 body of a municipality may levy ad valorem taxes upon real and 
 61 tangible personal property within the municipality as it deems 
 62 necessary to make payment, including principal and interest, 
 63 upon the general obligation and ad valorem bonded indebtedness 
 64 of the municipality or into any sinking funds created under s. 
 65 166.122. 
 66 Section 2. Subsection (1) of section 166.211, Florida 
 67 Statutes, is amended to read: 
 68 166.211 Ad valorem taxes.— 
 69 (1) Pursuant to s. 9, Art. VII of the State Constitution, a 
 70 municipality is hereby authorized, in a manner not inconsistent 
 71 with general law, to levy ad valorem taxes on real and tangible 
 72 personal property within the municipality in an amount not to 
 73 exceed 10 mills, exclusive of taxes levied for the payment of 
 74 bonds and taxes levied for periods of not longer than 2 years 
 75 and approved by a vote of the electors. 
 76 Section 3. Paragraph (d) of subsection (11) and subsections 
 77 (17) and (18) of section 192.001, Florida Statutes, are amended 
 78 to read: 
 79 192.001 Definitions.—A