Florida

Revising the distribution of the proceeds of the fuel sales tax, etc.

Revises provisions related to taxation including special districts; ad valorem taxation, notice of disapproval, rental of homestead, affordable housing tax exemption, millage rate adoption, vacation rental transactions, sales tax exemptions, tax credits & deductions, corporate income tax, taxable income, license fee for permitholders, slot machine revenue tax, tax rates for alcoholic beverages, surplus lines tax, disclosure of estimated ad valorem tax, cardroom operation tax, & tax exemption for leased property.

Transfers specified assets & liabilities between USF Sarasota/Manatee & New College of Florida; revises provisions relating to Title IX, tuition rates for certain postsecondary students; & removes future repeal of specified amendments to Florida Statutes.

Implements specified appropriations of the General Appropriations Act for 2026-2027 fiscal year.

Abrogating the scheduled expiration of provisions relating to the remission of surcharges for specified criminal offenses and noncriminal moving traffic violations to the Department of Revenue to fund the state agency law enforcement radio system and to provide technical assistance with respect to statewide systems of regional law enforcement communications, etc.

Provides for resolution pursuant to specified instructions of collective bargaining issues at impasse between state & certified representatives of bargaining units for state employees.

Removes 2025-2026 fiscal year limitation on prohibiting certain deductibles and copays, prohibiting enforcement of certain monetary caps, requiring that certain costs be absorbed at the expense of the Inland Protection Trust Fund, and providing exceptions.

Removes provisions relating to Florida health care innovation; revises payment methodology for reimbursement of Medicaid providers; provides legislative intent; creates Eligibility Assistance Program within DCF; provides program requirements; requires department to select independent contractor based on specified criteria to operate program; provides Medicaid waiver funding requirements for certain individuals; requires APD & AHCA to reconcile funding amounts in specified manner.

Redistricts state's congressional districts in accordance with U.S. Decennial Census of 2020 (plan EOGPCRP2026); reenacts provisions relating to election of representatives to Congress, electronic maps serving as the official maps of congressional districts, & severability; provides for applicability.

Revising the definitions of the terms "maximum total county ad valorem taxes levied" and "maximum total municipal ad valorem taxes levied" to conform to changes made by the act; revising limitations on the maximum millage rate that may be levied by certain units of government; authorizing the ballot summary of a specified proposed amendment or revision of the State Constitution to exceed a specified word limit, etc.

Revises required employer retirement contribution rates for each membership class & subclass of FRS.

Proposes amendments to State Constitution to revise limitation on annual assessment increases for specified real property, to increase homestead exemption, to provide limitation on use of ad valorem taxes levied by counties & municipalities, & to provide an effective date.

Requires Martin County Board of County Commissioners to create by ordinance process for distribution of funds from County Health Care Fund to all licensed hospitals in county; provides criteria to be qualified as indigent residents of county, for purpose of receiving county payments for hospital care; removes provisions relating to County Health Care Review Board.

Revises definitions of terms "family day care home" & "large family child care home" to specify maximum number of children allowed to receive care in such homes in county.

Provides requirements & duties of Board of Commissioners of Highlands County Hospital District before lease or management & sale agreements of assets; provides requirements for agreements; requires hospital to file copy of sale agreement with Department of Commerce; requires board to notify department of sale; provides for judicial reviews; provides for court costs.

Transfers real property from Board of Trustees of Internal Improvement Trust Fund to City Council of City of DeFuniak Springs; provides description of real property; provides requirements for use & sale or disposition of real property; requires conveyance of real property by specified date.

Requires district to wind down its affairs & adopt dissolution plan by specified date; dissolves district on specified date; provides for continued operation of irrevocable community trust or foundation; transfers district assets & liabilities to Board of County Commissioners of Citrus County.

Provides exception to general law for licensed alcoholic beverage vendors located within specified area of City of Lake Wales; provides that licensed alcoholic beverage vendors within specified area must comply with all ordinances, statutes, & rules not inconsistent with specified provisions; defines specified area of city to which such exception applies.

Revises requirements for examinations administered by Palm Beach County Construction Industry Licensing Board for certificates of competency; revises Board's applicant review process.

Provides exemption from non-ad valorem assessments for churches & specified religious institutions otherwise exempt from ad valorem taxes; provides calculation methods for non-ad valorem assessments; revises non-ad valorem assessments for residential properties & non-ad valorem assessments for industrial properties exceeding 40,000 square feet.

Provides exemption from non-ad valorem assessments for churches & specified religious institutions otherwise exempt from ad valorem taxes; provides calculation methods for non-ad valorem assessments; revises non-ad valorem assessments for residential properties & for industrial properties exceeding 40,000 square feet.

Provides that municipal service taxing unit whose primary purpose is to provide fire rescue & emergency medical services to residents in unincorporated areas of county remains service provider for specified length of time to real properties that are annexed into municipality; provides that geographical boundaries of municipal service taxing unit shall contract following annexation; prohibits Palm Beach County from levying ad valorem taxes through municipal service taxing unit on annexed real properties following annexation; requires annexing municipality to pay county annual service price for up to specified length of time; provides that county, through municipal service taxing unit, remains authority having jurisdiction & may continue to collect certain fees from annexed real properties; provides for transfer of services to annexing municipality & cessation of county jurisdiction to collect fees; provides circumstances under which such transfer & cessation may not occur; requires good faith discussions & negotiations between annexing municipality & county regarding transition of services & expenditure of assets for capital & operational purposes in areas proposed to be annexed; authorizes annexing municipality & county to enter into agreement on length of time for provision of county services, retention of county jurisdiction regarding fees, & annual service price payments; provides conflict resolution procedure in event annexing municipality & county do not enter interlocal agreement.

Revises district boundaries; requires referendum.

Authorizes Duval County School Board to employ general counsel, who shall be independent of office of general counsel of City of Jacksonville; provides that certain legal services continue to be provided through office of general counsel of city.

Removes chapter laws relating to Nassau County Recreation & Water Conservation & Control Act; abolishes Nassau County Recreation & Water Conservation & Control District No. 1; transfers all assets & liabilities of district to Board of County Commissioners of Nassau County.