Week Two: January 23, 2026

On Tap @ the Cap is your weekly update on what’s happening in Tallahassee during the legislative session and what it means for Florida’s cities.

The session is moving rapidly, 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

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

CS/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. This means that all non-school property taxes would be completely eliminated from any homestead property by 2037. (Chapman)

This bill was heard on Thursday, January 22, in the House Ways & Means Committee and passed by an 11-5 vote. The bill has been heard in all of its committees of reference and is eligible to be heard on the House floor.

Please click here to view a recording of the committee hearing. FLC Legislative Advocate Charles Chapman’s testimony begins at the 38:49 mark.

Another bill reforming property taxes, CS/HJR 213 (Griffitts), was heard this week. CS/HJR 213, relating to Modification of Limitations on Property Assessment Increases, proposes a constitutional amendment to change the assessment valuation caps for non-school property tax levies (cities, counties, special districts) from being adjusted each year.

Currently, adjustment to homestead property valuation is capped at 3% or the Consumer Price Index (CPI), whichever is lower, and non-homestead properties are capped at 10% or CPI, whichever is lower. The proposed constitutional amendment would change the assessment valuation changes from annually to every three years, with homestead properties capped at 3% or CPI, whichever is lower, and non-homestead properties capped at 15% or CPI, whichever is lower. The League is opposed to this bill.

CS/HJR 213 was heard on Thursday, January 22, in the House State Affairs Committee and passed by a 17-7 vote. The bill is on the agenda to be heard in the Ways & Means Committee, its last committee of reference. The bill will be heard on Tuesday, January 27, at 3:00 p.m.

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

Bills Heard 


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 on Tuesday, January 20, in the Senate Judiciary Committee and passed by an 8-0 vote.

For more information regarding SB 840, please see this letter, which was sent to Sen. DiCeglie regarding the bill.

Related to SB 840, SB 218 (Gaetz) proposes a narrow change to last session’s SB 180 (Chapter 2025-190), which placed limits on local land-use, planning, and permitting authority after a major disaster. (Singer)

The bill is on the agenda for the Senate Community Affairs on Tuesday, January 27, at 3:30 p.m.

Impact Fees (Oppose)

CS/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 was heard in the Senate Community Affairs Committee and passed on an 8-0 vote. The bill is now in the Senate Finance and Tax Committee, its second of three committees of reference.

Local Government Enforcement Actions (Oppose)

CS/HB 105 (Brackett) establishes a uniform method for regulatory enforcement and creates an investigative process and certain legal remedies for persons subject to local government enforcement action. (O’Hara)

The bill was heard on Wednesday, January 21, in the House Civil Justice & Claims Subcommittee and passed on a 16-0 vote. The bill is now in the House Intergovernmental Affairs Subcommittee, its second of three committees of reference.

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). (Singer)

CS/HB 433 was heard on Wednesday, January 21, in the House Commerce Committee and passed on an 18-0 vote. The bill is now in the House State Affairs Committee, its second of four committees of reference.

CS/CS/SB 290 is on the agenda for the Senate Rules Committee meeting on Tuesday, January 27, at 9 a.m.

Building Permits and Inspections (Oppose)

CS/HB 803 (Trabulsy) and SB 1234 (DiCeglie) address exemptions from the Florida Building Code and local government building permits, expiration of local government building permits, uniform building permit applications, timeframe for approval of a building permit, and local building department requirements applicable to private providers. (O’Hara)

CS/HB 803 was heard on Tuesday, January 20, in the House Industries & Professional Activities Subcommittee and passed on a 14-0 vote. The bill is now in the House Intergovernmental Affairs Subcommittee, its second of three committees of reference.

SB 1234 was heard on Tuesday, January 20, in the Senate Community Affairs Committee and passed on an 8-0 vote. The bill is now in the Senate Regulated Industries Committee, its second of three committees of reference.

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

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

The bill was heard on Tuesday, January 20, in the House Intergovernmental Affairs Subcommittee and passed on a 10-6 vote. The bill is now in the Industries & Professional Activities Subcommittee, its second of three committees of reference.

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 State Affairs Committee meeting on Tuesday, January 27, at 9:30 a.m.

Local Government Land Development Regulations and Orders (Oppose)

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

The bill is on the agenda for the Community Affairs Committee meeting on Tuesday, January 27, at 3:30 p.m.

Preemption to the State (Oppose)

SB 1444 (Martin) broadly expands state preemption over local regulatory authority in multiple subject areas. (Cruz)

The bill is on the agenda for the Community Affairs Committee meeting on Tuesday, January 27, at 3:30 p.m.

Standards for Storm Water Systems (Oppose)

SB 558 (Burgess) requires all stormwater systems, when installing new storm pipe and storm structures, to adhere to the state Department of Transportation's annual Standard Specifications for Road and Bridge Construction, specifically the sections on "Pipe Culverts" and "Pipe Liner." (Singer)

The bill is on the agenda for the Senate Environment and Natural Resources Committee meeting on Tuesday, January 27, at 3:30 p.m.

Design Professional Contracts (Oppose)

SB 888 (Martin) significantly restricts the indemnification, hold harmless, and defense obligations that may be required of design professionals (architects, engineers, surveyors, etc.) in professional services contracts entered into between design professionals and government entities, including cities, on or after July 1, 2026, for public construction projects.

The bill is on the agenda for the Senate Judiciary Committee on Tuesday, January 27, at 1 p.m.

Housing – Accessory Dwelling Units (Monitor)

CS/SB 48 (Gaetz) requires local governments to adopt an ordinance by December 1, 2026, to allow accessory dwelling units (ADUs) by right in any area zoned for single-family residential use. This bill contains language that would allow for a local government to prohibit by ordinance the rental of an ADU for a term of less than one month if the ADU was approved after the effective date of the ordinance.

The bill’s House companion, CS/HB 313 (Nix), does not contain such a provision. If a bill regarding ADUs must pass, CS/SB 48 would be more favorable to municipalities. (O’Hara)

CS/SB 48 is on the agenda for the Senate Rules Committee on Tuesday, January 27, at 9 a.m.

On the Radar

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

Provision of Municipal Utility Service to Owners Outside the Municipal Limits (Oppose)

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

The bill was scheduled to be heard in the House Economic Infrastructure Subcommittee on Tuesday, January 20; however, the bill was temporarily postponed. The bill is expected to be on the agenda for the same committee for its meeting on Wednesday, January 28, at 1 p.m.

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)

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. Find your legislators' contact information in the Capitol Contacts Directory.

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.