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Property Tax Changes Update
The big news from Florida Legislative Session this week is the House passing HJR 203, a bill that would change property taxes in the state. The bill exempts homestead property from all ad valorem taxes other than School District levies beginning January 2027, and would prohibit local governments from reducing total funding for law enforcement, firefighters and other first responders below their 2025-26 or 2026-27 funding level — whichever amount is higher. The Senate still has not introduced any property tax bills or plans, although they say it will be released in the coming weeks. The Governor has also not released a plan, despite property tax changes being one of his priorities over the last year. The Governor has said he prefers that the Legislature decide on this issue in a special session, potentially in July or August.
Any bill passed by both chambers would go to the ballot in November for voters to decide on and would need to pass by 60% plus one vote to be successful.
FNA has resources to help you talk to your state Senators and prepare an advocacy strategy on property taxes, if that is important to your nonprofit. We anticipate two major effects - a likely decrease in available local funding for nonprofits, especially those that receive ad valorum dollars, like Children Services Councils and a likely increase in demand, as local municipalities look at cutting back services they currently offer or fund. Resources include:
FNA also recommends that nonprofits do the following:
- Keep up on Property Tax Changes bills and process, including through Member Updates and our newsletter.
- Talk to your local government to find out how the property tax proposals will affect them, and try to determine what the effect on your organization might be
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Email Sabeen if you know local funding for your organization will likely be affected
- Talk to your Board about your organization's advocacy strategy on this issue
- Prepare for voter engagement work on a potential ballot initiative
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Check out FNA's Voter Engagement Guide for more information
Florida Legislative Bill Tracker
Each week, FNA will provide members an updated bill tracker with the priority legislation that we are watching. This resources is only for FNA members.
Click here to view the Bill Tracker.
If you have any questions about the document, please let Leah know.
Important Update on Honest Services Registry and State of Florida Compliance
The Florida Department of Agriculture and Consumer Services has updated requirements and prohibited acts, following new legislation enacted in 2025. Recent amendments to Chapter 496, Florida Statutes, introduce new attestation requirements, expand prohibited acts, and strengthen enforcement and penalties related to charitable solicitations—particularly concerning foreign sources of concern.
New Attestation Requirements for Election Activities:
Charitable organizations must now submit attestation statements, signed by an authorized official, certifying that:
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The organization is properly registered with the Florida Department of State if it engages in activities requiring registration under Chapter 106.
- The organization does not engage in activities prohibited by federal or state law, including activities that would require registration under Chapter 106 if such activities are prohibited.
The attestation statement will be updated each year with your solicitation permit.
False attestations may result in denial or revocation of registration and additional penalties at the discretion of the Department.
Prohibited Acts: Foreign Sources of Concern:
It is now unlawful for any person or charitable organization to solicit or accept contributions or anything of value from a foreign source or foreign country of concern as identified by Florida Statutes Chapter 286.101(1)(b). Charitable organizations must also submit attestation statements, signed by an authorized official, certifying that. The attestation statement will be updated each year with your solicitation permit.
First Violation
A first violation may be considered involuntary and result in no punitive action if the organization:
- Provides an attestation falsely made by the foreign source certifying it was not a foreign source of concern.
- Issues a refund to the foreign source within 30 days of notification; and
- Submits a corrective action plan to prevent future violations.
Subsequent Violations
Second or subsequent violations are considered voluntary and may result in penalties, as determined by the Department.
Criminal Penalties
Willful and knowing violations of Chapter 496 may result in:
- Third-degree felony charges for a first conviction; and
- Second-degree felony charges for subsequent convictions.
Violations may also be referred to the Florida Elections Commission for investigation.
Florida Honest Services Registry
Chapter 496 establishes the Honest Services Registry, which allows charities to demonstrate transparency by attesting that:
- They do not solicit or accept support from foreign sources of concern; and
- Their messaging and content are not produced or influenced by foreign sources of concern.
The Honest Services Registry is under development and will be made publicly available on the Department’s website at a later date.
What Charitable Organizations Should Do Now to be Compliant with New Requirements:
- Review solicitation practices and funding sources.
- Ensure all required attestations are accurate and complete.
- Update internal compliance procedures to prevent prohibited contributions.
- Train staff and leadership on the new requirements.
If you have questions about these updates, we recommend you call 1-800-HELP-FLA, and ask to speak to the charitable organizations division.
State Special Elections
The following districts have upcoming special elections. Note that the deadline to register for vote for these special elections is February 23rd.
State Representative District 51
Part of Polk County
- Deadline to register: February 23, 2026
- Deadline to request vote-by-mail ballot be mailed: March 12, 2026
- Early voting period: March 14 – 21, 2026
- Election Day: March 24, 2026
State Representative District 87
Part of Palm Beach County
- Deadline to register: February 23, 2026
- Deadline to request vote-by-mail ballot be mailed: March 12, 2026
- Early voting period: March 14 – 22, 2026
- Election Day: March 24, 2026
State Senate District 14
Parts of Hillsborough County
- Deadline to register: February 23, 2026
- Deadline to request vote-by-mail ballot be mailed: March 12, 2026
- Early voting period: March 14 – 21, 2026
- Election Day: March 24, 2026
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