Week One: January 17, 2026

Welcome back to On Tap @ the Cap, your weekly update on what’s happening in Tallahassee and what it means for Florida’s cities. The 2026 Legislative Session kicked off this week, and legislative activity is already moving at a fast pace.

The session is moving rapidly out of the gate, and the early weeks are typically the most unpredictable. With all filed bills still in play, legislation can be noticed and scheduled with little advance warning, particularly in the House. For that reason, staying engaged with Legislative Alerts and regularly reviewing On Tap will be essential to keeping up with time-sensitive developments and calls to action.

Property Taxes

Property taxes remain a top area of focus this session, as several filed bills could significantly limit municipalities’ ability to generate local revenue. One key bill is CS/HJR 203 (Miller), which would phase out non-school property taxes on homesteads and is discussed in more detail below.

Another proposal is CS/CS/HJR 209 (Busatta), which would create a new $200,000 homestead exemption from non-school ad valorem taxes for properties covered by multi-peril insurance. If approved by the voters, and taking existing exemptions into account, CS/CS/HJR 209 would lead to a $250,000 exemption for qualifying homestead properties. While this bill has already been heard in all of its committees of reference, it was not placed on the Special Order calendar this week. Aside from HJR 203, no other property tax bills were heard during the first week of session.

For a full list of bills filed related to property taxes, please see the 2026 Legislative Session Legislative Bill Summaries.

Bills Heard 


Phased Out Elimination of Non-school Property Tax for Homesteads (Oppose)

CS/HJR 203 (Miller) is a proposed constitutional amendment that would establish a new, additional $100,000 homestead property tax exemption for non-school property taxes each year for the next 10 years. In 2037, any homestead properties with taxable valuation remaining will be considered fully exempt from non-school ad valorem taxes. Meaning all non-school property taxes would be completely eliminated from any homestead property by 2037. (Chapman)

This bill was heard Thursday, January 15, in the House State Affairs Committee and passed by a 16-6 vote. Please click here to view a recording of the committee hearing. Florida League of Cities’ Legislative Advocate Charles Chapman’s testimony can be found at the 39:17 mark.

The League would also like to thank Jupiter Inlet Colony Commissioner Dave Shula for his testimony before the State Affairs Committee. Member voices are essential to our advocacy, and we appreciate those who travel to Tallahassee to speak on behalf of municipalities.

Land Use Regulations for Local Governments Affected by Natural Disasters (Support)

SB 840 (DiCeglie) narrows 2025's SB 180 bill, relating to post-disaster land-use restrictions to cities impacted by a hurricane, and ties applicability more closely to hurricane damage. The bill restores key local planning authority, refocuses limitations on actions that delay repair or reconstruction, removes the private right of action and one-sided attorney fees, and shortens the retroactive land-use freeze tied to recent storms, establishing a clearer framework going forward. (Singer)

This bill was heard Tuesday, January 13, in the Senate Judiciary, and passed by an 8-0 vote.

For more information on SB 840, please see this letter sent to Sen. DiCeglie. This bill is on the agenda to be heard in the Senate Judiciary Committee on Tuesday, January 20, at 9:30 a.m.

📢 TAKE ACTION: Please reach out to members of the Senate Judiciary Committee and ask that they vote yes on this bill!

Suits Against the Government (Oppose) 

HB 145 (McFarland) makes major changes to Florida’s sovereign immunity laws, which limit the amount of damages that can be recovered in tort suits against the state and its political subdivisions, including municipalities. (Cruz)

This bill was heard Thursday on the House floor and passed on a 104-7 vote. It is important to note that this issue was a House priority last year, and all indications point to that continuing for this session. However, the House bill and Senate bill (SB 1366 by Sen. Brodeur) are very far apart, differing in nearly all substantive respects.

HB 145 increases liability caps to $500,000 per person and $1 million per incident, and for claims accruing on or after October 1, 2031, the limits would further rise to $600,000 per person and $1.2 million per incident. The bill also shortens the time for filing and resolving claims. This would lead to more frequent and higher costs of tort litigation against cities.

SB 1366 increases tort liability caps for claims accruing on or after October 1, 2026, to $300,000 per person and $450,000 per incident, while preserving the existing requirement that any payment above those caps must be approved by the Legislature through a claims bill unless fully paid within available insurance limits. The bill also adjusts caps for inflation every five years using a CPI-based formula, limiting any adjustment to no more than 3%.

Last session, the sovereign immunity bill filed in the House passed through all of its committees of reference and was heard and passed on the House floor. The Senate version of the bill was never heard in any of its committees.

Land Use and Development Regulations (Oppose)

CS/SB 208 (McClain) requires that any application fee associated with a development permit or development order be related to the direct and reasonable indirect costs associated with processing the application. The bill also imposes new requirements on local governments relating to the review of certain residential developments. (O’Hara)

This bill was heavily amended with language that was provided by the League, resulting in meaningful improvements over its original version. The bill was heard Monday in the Senate Judiciary Committee and passed on a 10-0 vote.

On Agenda

The following bills have been scheduled for committee hearings next week.

Local Business Taxes (Oppose)

HB 103 (Botana) proposes to repeal Chapter 205, Florida Statutes, and eliminate the ability for local governments to levy local business tax. (Chapman)

For a detailed discussion of the impacts of this bill, please see this letter, which was sent to Rep. Botana.

The bill is on the agenda for the House Intergovernmental Affairs Subcommittee meeting on Tuesday, January 20, at 9:30 a.m.

Impact Fees (Oppose)

SB 548 (McClain) establishes new requirements and limitations on how local governments calculate and increase impact fees, including tightening the criteria for showing “extraordinary circumstances” that justify impact fee increases beyond statutory phase-in limits. (Cruz)

The bill is on the agenda for the Senate Community Affairs Committee for Tuesday, January 20, at 1:00 p.m.

Qualified Contractors (Oppose)

SB 1138 (Massullo, Jr.) shifts a significant portion of local land-use, plat, and development application review work to private reviewers and constrain cities’ traditional zoning and procedural control over development approvals. (Cruz)

The bill is on the agenda for the Senate Community Affairs Committee for Tuesday, January 20, at 1:00 p.m.

Municipal Utility Collections (Oppose)

HB 1075 (Sirois) mandates that a municipal utility provide extraterritorial service. (O’Hara)

The bill is on the agenda for the House Economic Infrastructure Subcommittee for Tuesday, January 20, at 3:30 p.m.

Building Permits and Inspections (Oppose)

HB 803 (Trabulsy) exempts from building permit requirements the installation of hurricane and flood protection walls, certain work valued at less than $7,500 on single-family lots, and requires the Florida Building Commission to develop a statewide, uniform building permit application. (O’Hara)

HB 803 is on the agenda for the House Industries & Professional Activities Subcommittee on Tuesday, January 20, at 10:00 a.m.

Home Backup Power Systems & Building Permits for Work on Single-Family Homes (Monitor)

HB 1049 (Esposito) address building permit exemptions for back-up power systems and other work on single-family homes. (O’Hara)

The bill is on the agenda for the House Intergovernmental Affairs Subcommittee meeting on Tuesday, January 20 at 9:30 a.m.

On the Radar

The following bills have not been heard or placed on an agenda but are important to keep under observation.

Department of Financial Services (Oppose) 

HB 1303 (Miller) and SB 1572 (DiCeglie) seek to formally establish the Florida Agency for Fiscal Oversight to audit local governments, impose fines for financial noncompliance, enhance whistle-blower protections, and expand contract transparency requirements. (Wagoner)

Local Government Spending (Oppose) 

HB 1329 (Benarroch) and SB 1566 (DiCeglie) propose to expand local government budget posting requirements, increase budget transparency, require budget-cutting exercises, and prohibit publicly funded diversity, equity, and inclusion initiatives. (Wagoner)

Utility Services (Oppose)

HB 1451 (Busatta) and SB 1724 (Martin) apply to extraterritorial service by municipal gas, electric, water, and sewer utilities. (O’Hara)

Affordable Housing/Live Local Act (Monitor)

SB 1548 (Calatayud) amends the Live Local Act (LLA) and the Florida Fair Housing Act. (O’Hara)

Affordable Housing/Live Local Act (Oppose)

HB 1389 (Redondo) expands the types of parcels eligible for a Live Local Act (LLA) project and revises the minimum affordability period and percentage of units that must be affordable to qualify for the LLA. (O’Hara)

Local Government Land Development Regulations and Orders (Oppose)

SB 948 (McClain) and HB 1143 (Nix) prohibit certain land development regulations to residential lots, requires automatic approval of certain developments on residential lots, and revises approval process. The bills require local governments to prove the validity of their land development regulations by demonstrating the regulation satisfies a compelling governmental interest. (O’Hara)

Department of Agriculture and Consumer Services (Oppose)

CS/CS/SB 290 (Truenow) and HB 433 (Alvarez, D.) are comprehensive bills relating to the Department of Agriculture and Consumer Services (DACS). Of note to municipalities, the bills define “gasoline-powered farm equipment” and “gasoline-powered landscape equipment” and preempt the ability of municipalities to enact or enforce a resolution, ordinance, rule, or policy, or take any action that restricts or prohibits the use of such equipment. (Singer)

Beach Management (Oppose)

HB 1297 (Greco) and SB 636 (Leek) require the Department of Environmental Protection (DEP) to update criteria for designating “critically eroded beaches,” including consideration of repeated local, private, or grant-funded repair efforts. The bills mandate automatic designation for beaches meeting specified dune and seabed conditions when local governments have a dedicated financial plan to preserve required matching funds. (Singer)

Infill Redevelopment (Oppose)

HB 979 (Borrero) and SB 1434 (Calatayud) apply to the redevelopment of “environmentally impacted” land within Orange, Palm Beach, Broward, and Miami-Dade counties and the municipalities within them. The bills require a city or county to permit certain property to be developed up to the highest density and intensity allowed in any adjacent zoning district within the same jurisdiction that permits residential uses by right. (O’Hara)

View All Legislative Bill Summaries

What You Can Do 


Please reach out to your local legislators, particularly your state senator, and inform them of how your municipality raises and uses property taxes. We want to ensure legislators are aware of the real-world implications of property tax reform for municipalities and their citizens. View the Capitol Contacts Directory to see your legislator's contact information.

Resources

The League has prepared a Property Tax Toolkit to help you communicate clearly with your community and legislators. The toolkit includes ready-to-use messaging materials to help you explain how property taxes work and why they matter.