Dear Colleagues and Friends,

The 2026 Florida Legislative Session commenced on Tuesday, January 13, with over 1,700 pieces of legislation filed. During the 60-day session, many of these bills will be considered, potentially impacting your business or industry in various ways. 

Each week, the Rotunda Report provides a high-level summary of what occurred in Session during the prior week. A practicing attorney in the related industry will also provide a deeper analysis of a single piece of legislation in our Legislation Spotlight. In Week 2’s Legislation Spotlight, Stearns Weaver Miller attorneys Sabrina Robinson and Morgan McDonough analyze one of the many property tax proposals that have been filed this session.

WEEK 2 RECAP

• Community Owners Associations: HB 657 filed by Rep. Porras (no current Senate companion) – Requires new homeowners associations (HOAs) and new condominium owners associations (COAs) to include “Kaufman” language in their governing documents after July 1, 2026, and requires existing associations to vote whether or not to include the language. “Kaufman” language has the effect of automatically updating governing documents as HOA and COA laws change. The bill also creates a process for HOA terminations, eliminates presuit mediation requirements, and creates a new court program for disputes arising from members of associations. The bill was voted favorably out of the Housing, Agriculture, and Tourism Subcommittee on Wednesday, January 21. The bill’s next stop is the Civil Justice & Claims Subcommittee. 
• Qualified Contractors: SB 1138 filed by Sen. Massullo/HB 927 filed by Rep. Sapp – Requires local governments to create a registry of qualified contractors that applicants would be able to utilize when reviewing various aspects of development permits, including plats, sites, or environmental permits, in compliance with local land development regulations. Qualified contractors would include engineers, architects, surveyors, and planners. SB 1138 was voted favorably out of the Community Affairs Committee on Tuesday, January 20. HB 927 is currently in the Intergovernmental Affairs Subcommittee. 
• Impact Fees: SB 548 filed by Sen. McClain/HB 1139 filed by Rep. Gentry – Defines “plan-based methodology” that requires use of recent, localized data to project growth over 10 years, and introduces a definition of “extraordinary circumstances,” requiring demonstration of at least four specified local conditions to justify exceeding statutory phase-in limits for impact fee increases. SB 548 was voted favorably out of the Community Affairs Committee on Tuesday, January 20. HB 1139 is currently in the Intergovernmental Affairs Subcommittee. 
• Burdensome Regulations: SB 840 filed by Sen. DiCeglie – Seeks to narrow the scope of provisions in SB 180 (2025) that restricted local governments from enacting more burdensome or restrictive land use regulations in response to the 2024 Hurricane Season. SB 840 was voted favorably out of the Judiciary Committee on Tuesday, January 20. A related proposal (SB 218 filed by Sen. Gaetz/HB 217 filed by Rep. Abbott) that seeks to narrow only the geographic scope of SB 180 (2025) was added to the Senate Community Affairs agenda for Tuesday, January 27. 

LEGISLATION SPOTLIGHT:

PROPERTY TAXES: HJR 203

As previously discussed in the Pre-Session Rotunda Report, the Governor and Legislative Leadership have signaled an interest in passing some version of property tax reform. In the lead up to the 2026 Legislative Session, over a dozen joint resolutions and bills have been filed that, if passed and enacted, could have substantial impacts on property taxes in Florida. The proposals span from eliminating all homestead property taxes, to more narrowly tailored approaches such as increasing the amount of portability. The various proposals aim to provide financial relief to homeowners; however, the proposals create substantial challenges in terms of replacing critical revenue streams essential to maintaining public services.

Property Tax Background

Most property in Florida is assessed at just value for ad valorem tax purposes. The Florida Constitution provides for specified assessment limitations, property classifications, and exemptions, such as a special agricultural classification. County property appraisers are responsible for classifying, then assessing, the just value of real property, which is then reduced by the provided exemptions. The Florida Constitution limits the Legislature’s authority to grant an exemption or assessment limitation from taxes, and any modifications to existing ad valorem tax exemptions or limitations must be consistent with the constitutional provision authorizing the exemption or limitation.

In Florida, persons with homestead property, essentially the primary residence that they own, are eligible for an exemption from ad valorem taxes for the first $25,000 in value, and then a second exemption for the value between $50,000 and $75,000. This exemption is adjusted annually for inflation and does not apply to ad valorem taxes levied by school districts.

HJR 203

One of the proposals that moved during Week 2 of Session that is getting a lot of attention is HJR 203, filed by Rep. Miller, which proposes an amendment to the Florida Constitution that would phase out non-school property tax for homestead properties over a 10-year period. According to a preliminary staff analysis, if the amendment passed, it is projected to reduce local non-school property tax revenues by $4.8 billion in one-time cash impacts and $14.7 billion in recurring impacts in FY 2027–28, assuming current millage rates. These impacts will increase each year of the 10-year phase out period.

If the constitutional amendment proposed by HJR 203 passed, the change would create an increase in the second homestead exemption that currently applies to the assessed value of homestead properties between $50,000 and $75,000 (adjusted annually for inflation), by adding $100,000 per year to the exemption for ten years. 

This increased exemption would apply, beginning in 2027, to the portion of the assessed value of homesteads between $25,000 and $150,000 (comprised of the new $100,000 exemption plus the existing exemption between $50,000 and $75,000), and then would annually increase by $100,000 for the following nine years. Beginning in 2037, there would be a full exemption for the entire assessed value of homestead properties from all ad valorem taxes other than school taxes.

The House Joint Resolution would also prohibit local governments from reducing funding for law enforcement services below the funding provided for law enforcement services in either FY 2025-26 or FY 2026-27, whichever is higher. 

HJR 203 was voted favorably out of its last committee stop in the Ways & Means Committee on Thursday, January 22. The Joint Resolution requires a three-fifths vote of the membership of both houses of the Legislature for final passage and is not subject to the Governor’s veto powers. If approved by 60% of voters during the 2026 general election, the proposed amendment will take effect on January 1, 2027.

Over the course of the 2026 Session, the discussion around property taxes and the relief that the state can provide to homeowners will continue as policymakers weigh the benefits against the potential risks and unintended consequences of such a significant fiscal shift. 

Stearns Weaver Miller will continue to monitor all aspects of Florida ad valorem tax legislation, including the proposed bills, as the 2026 Florida Legislative Session continues, and provide updates when such proposals move to their next committee stops.