HB 3F — Property Tax Administration

hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F must work with county tax collectors to ensure the timely assessment and collection of taxes.

The number of days by which the deadlines shall be extended shall equal the number of days by which the deadline for mailing the notice of proposed taxes is extended beyond 55 days after certification.

If any taxing authority fails to provide the information required in this paragraph to the property appraiser in a timely fashion, the taxing authority shall be prohibited from levying a millage rate greater than the rolled-back rate computed pursuant to subsection (1) for the upcoming fiscal year, which rate shall be computed by the property appraiser and used in preparing the notice of proposed property taxes.

Each multicounty taxing authority that levies taxes in any county that has extended the deadline for mailing the notice due to a declared state of emergency and that has noticed hearings in other counties must advertise the hearing at which it intends to adopt a tentative budget and millage rate in a newspaper of general paid circulation within each county not less than 2 days or more than 5 days before the hearing.

2.

When mailing notices required pursuant to this paragraph, the property appraiser must include the notice required pursuant to s.

200.069(10) if a joint resolution proposing an amendment or a revision to ss.

4, 6, and 9, Art.

VII of the State Constitution is to be submitted to the electors at the next general election.

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F (d) Within 15 days after the meeting adopting the tentative budget, the taxing authority shall advertise in a newspaper of general circulation in the county as provided in subsection (3), its intent to finally adopt a millage rate and budget.

A public hearing to finalize the budget and adopt a millage rate shall be held not less than 2 days nor more than 5 days after the day that the advertisement is first published.

In the event of a need to postpone or recess the final meeting due to a declared state of emergency, the taxing authority may postpone or recess the hearing for up to 7 days and shall post a prominent notice at the place of the original hearing showing the date, time, and place where the hearing will be reconvened.

The posted notice shall measure not less than 8.5 by 11 inches.

The taxing authority shall make every reasonable effort to provide reasonable notification of the continued hearing to the taxpayers.

The information must also be posted on the taxing authority's website.

During the hearing, the governing body of the taxing authority shall amend the adopted tentative budget as it sees fit, adopt a final budget, and adopt a resolution or ordinance stating the millage rate to be levied.

The resolution or ordinance shall state the percent, if any, by which the millage rate to be levied exceeds the rolled-back rate computed pursuant to subsection (1), which shall be characterized as the percentage increase in property taxes adopted by the governing body.

The adoption of the budget and the millage-levy resolution Page 6 of 30 CODING:

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F or ordinance shall be by separate votes.

For each taxing authority levying millage, the name of the taxing authority, the rolled-back rate, the percentage increase, and the millage rate to be levied shall be publicly announced before the adoption of the millage-levy resolution or ordinance.

In no event may the millage rate adopted pursuant to this paragraph exceed the millage rate tentatively adopted pursuant to paragraph (c).

1.

If the rate tentatively adopted pursuant to paragraph (c) exceeds the proposed rate provided to the property appraiser pursuant to paragraph (b), or as subsequently adjusted pursuant to subsection (11), each taxpayer within the jurisdiction of the taxing authority shall be sent notice by first-class mail of his or her taxes under the tentatively adopted millage rate and his or her taxes under the previously proposed rate.

The notice must be prepared by the property appraiser, at the expense of the taxing authority, and must generally conform to the requirements of s.

200.069.

If such additional notice is necessary, its mailing must precede the hearing held pursuant to this paragraph by not less than 10 days and not more than 15 days.

2.

When mailing notices required pursuant to subparagraph 1., the property appraiser must include the notice required pursuant to s.

200.069(10) if a joint resolution proposing an amendment or a revision to ss.

4, 6, and 9, Art.

VII of the State Constitution is to be submitted to the electors at the next general election.

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F (5) In each fiscal year:

(a) The maximum millage rate that a county, municipality, special district dependent to a county or municipality, municipal service taxing unit, or independent special district may levy is the a rolled-back rate computed pursuant to subsection (1) based on the amount of taxes which would have been levied in the prior year if the maximum millage rate had been applied, adjusted for change in per capita Florida personal income, unless a higher rate was adopted, in which case the maximum is the adopted rate.

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A rate of not more than 110 percent of the rolled-back rate based on the previous year's maximum millage rate, adjusted for change in per capita Florida personal income, may be adopted Page 3 of 10 CODING:

hb3f-00hb3f-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HBCS/HB 3F 2026F 1.if approved by a two-thirds vote of the membership of the governing body of the county, municipality, or independent district;

A rate of not more than 110 percent of the rolled-back rate based on the previous year's maximum millage rate, adjusted for change in per capita Florida personal income, may be adopted if approved by a two-thirds vote of the membership of the governing body of the county, municipality, or independent district;

212.055 may exceed the maximum millage rate authorized Pagecalculated 9pursuant ofto 30this CODING:subsection to the extent necessary to account for the revenues required to be contributed to the county public hospital.

Total taxes levied may exceed the Page 4 of 10 CODING:

hb3f-00hb3f-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HBCS/HB 3F 2026F maximum calculated pursuant to thissubsection (6) as a result of an increase in taxable value above that certified in subsection to(1) if such increase is less than the extentpercentage necessaryamounts tocontained accountin forsubsection (6) or if the revenuesadministrative requiredadjustment tocannot be contributedmade tobecause the countyvalue publicadjustment hospital.board is still in session at the time the tax roll is extended;

Total taxes levied may exceed the maximum calculated pursuant to subsection (6) as a result of an increase in taxable value above that certified in subsection (1) if such increase is less than the percentage amounts contained in subsection (6) or if the administrative adjustment cannot be made because the value adjustment board is still in session at the time the tax roll is extended;

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F (14) (c) When mailing notices required pursuant to this subsection, the property appraiser must include the notice required pursuant to s.

200.069(10) if a joint resolution proposing an amendment or a revision to ss.

4, 6, and 9, Art.

VII of the State Constitution is to be submitted to the electors at the next general election.

Section 200.069,200.068, Florida Statutes, is amended to read:

200.069200.068 NoticeCertification of proposedcompliance propertywith taxesthis andchapter.—Not non-adPage valorem5 assessments.—Pursuantof to10 s.CODING:

200.065(2)(b), the property appraiser, in the name of the taxing authorities and local governing boards levying non-ad valorem assessments within his or her jurisdiction and at the expense of the county, shall prepare and deliver by first-class mail to each taxpayer to be listed on the current year's assessment roll a notice of proposed property taxes, which notice shall contain the elements and use the format provided in the following form.

Notwithstanding the provisions of s.

195.022, no county officer shall use a form other than that provided herein.

The Department of Revenue may adjust the spacing and placement on the form of the elements listed in this section as it considers necessary based on changes in conditions necessitated by various taxing authorities.

If the elements are in the order listed, the placement of the listed columns may be varied at the discretion Page 11 of 30 CODING:

hb3f-00hb3f-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HBCS/HB 3F 2026F andlater expensethan of30 thedays propertyfollowing appraiser,adoption andof thean propertyordinance appraiseror mayresolution useestablishing printinga technologyproperty andtax deviceslevy, toeach completetaxing theauthority form,shall thecertify spacing,compliance andwith the placementprovisions of thethis informationchapter into the columns.Department of Revenue.

Except for the notice required under subsection (10) In addition, the property appraiser may not include in the mailing of the notice of ad valorem taxes and non-ad valorem assessments additional information or items unless such information or items explain a component of the notice or provide information directly related to the assessment and taxation of the property.

Except for the notice required under subsection (10), a county officer may use a form other than that provided by the department for purposes of this part, but only if his or her office pays the related expenses and he or she obtains prior written permission from the executive director of the department;

however, a county officer may not use a form the substantive content of which is at variance with the form prescribed by the department.

The county officer may continue to use such an approved form until the law that specifies the form is amended or repealed or until the officer receives written disapproval from the executive director.

(1) The first page of the notice shall read:

NOTICE OF PROPOSED PROPERTY TAXES DO NOT PAY—THIS IS NOT A BILL Page 12 of 30 CODING:

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F The taxing authorities which levy property taxes against your property will soon hold PUBLIC HEARINGS to adopt budgets and tax rates for the next year.

The purpose of these PUBLIC HEARINGS is to receive opinions from the general public and to answer questions on the proposed tax change and budget PRIOR TO TAKING FINAL ACTION.

Each taxing authority may AMEND OR ALTER its proposals at the hearing.

(2)(a) The notice shall include a brief legal description of the property, the name and mailing address of the owner of record, and the tax information applicable to the specific parcel in question.

The information shall be in columnar form.

There shall be seven column headings which shall read:

"Taxing Authority," "Your Property Taxes Last Year," "Last Year's Adjusted Tax Rate (Millage)," "Your Taxes This Year IF NO Budget Change Is Adopted," "Tax Rate This Year IF PROPOSED Budget Is Adopted (Millage)," "Your Taxes This Year IF PROPOSED Budget Change Is Adopted," and "A Public Hearing on the Proposed Taxes and Budget Will Be Held:." (b) As used in this section, the term "last year's adjusted tax rate" means the rolled-back rate calculated pursuant to s.

200.065(1).

(3) There shall be under each column heading an entry for the county;

the school district levy required pursuant to s.

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F 1011.60(6);

other operating school levies;

the municipality or municipal service taxing unit or units in which the parcel lies, if any;

the water management district levying pursuant to s.

373.503;

the independent special districts in which the parcel lies, if any;

and for all voted levies for debt service applicable to the parcel, if any.

(4) For each entry listed in subsection (3), there shall appear on the notice the following:

(a) In the first column, a brief, commonly used name for the taxing authority or its governing body.

The entry in the first column for the levy required pursuant to s.

1011.60(6) shall be "By State Law." The entry for other operating school district levies shall be "By Local Board." Both school levy entries shall be indented and preceded by the notation "Public Schools:".

For each voted levy for debt service, the entry shall be "Voter Approved Debt Payments." (b) In the second column, the gross amount of ad valorem taxes levied against the parcel in the previous year.

If the parcel did not exist in the previous year, the second column shall be blank.

(c) In the third column, last year's adjusted tax rate or, in the case of voted levies for debt service, the tax rate previously authorized by referendum.

(d) In the fourth column, the gross amount of ad valorem taxes which will apply to the parcel in the current year if each Page 14 of 30 CODING:

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F taxing authority levies last year's adjusted tax rate or, in the case of voted levies for debt service, the amount previously authorized by referendum.

(e) In the fifth column, the tax rate that each taxing authority must levy against the parcel to fund the proposed budget or, in the case of voted levies for debt service, the tax rate previously authorized by referendum.

(f) In the sixth column, the gross amount of ad valorem taxes that must be levied in the current year if the proposed budget is adopted.

(g) In the seventh column, the date, the time, and a brief description of the location of the public hearing required pursuant to s.

200.065(2)(c).

(5) Following the entries for each taxing authority, a final entry shall show:

in the first column, the words "Total Property Taxes:" and in the second, fourth, and sixth columns, the sum of the entries for each of the individual taxing authorities.

The second, fourth, and sixth columns shall, immediately below said entries, be labeled Column 1, Column 2, and Column 3, respectively.

Below these labels shall appear, in boldfaced type, the statement:

SEE REVERSE SIDE FOR EXPLANATION.

(6)(a) The second page of the notice shall state the parcel's market value and for each taxing authority that levies an ad valorem tax against the parcel:

1.

The assessed value, value of exemptions, and taxable Page 15 of 30 CODING:

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F value for the previous year and the current year.

2.

Each assessment reduction and exemption applicable to the property, including the value of the assessment reduction or exemption and tax levies to which they apply.

(b) The reverse side of the second page shall contain definitions and explanations for the values included on the front side.

(7) The following statement shall appear after the values listed on the front of the second page:

If you feel that the market value of your property is inaccurate or does not reflect fair market value, or if you are entitled to an exemption or classification that is not reflected above, contact your county property appraiser at ...(phone number)...

or ...(location)....

If the property appraiser's office is unable to resolve the matter as to market value, classification, or an exemption, you may file a petition for adjustment with the Value Adjustment Board.

Petition forms are available from the county property appraiser and must be filed ON OR BEFORE ...(date)....

(8) The reverse side of the first page of the form shall read:

EXPLANATION Page 16 of 30 CODING:

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F *COLUMN 1—"YOUR PROPERTY TAXES LAST YEAR" This column shows the taxes that applied last year to your property.

These amounts were based on budgets adopted last year and your property's previous taxable value.

*COLUMN 2—"YOUR TAXES IF NO BUDGET CHANGE IS ADOPTED" This column shows what your taxes will be this year IF EACH TAXING AUTHORITY DOES NOT CHANGE ITS PROPERTY TAX LEVY.

These amounts are based on last year's budgets and your current assessment.

*COLUMN 3—"YOUR TAXES IF PROPOSED BUDGET CHANGE IS ADOPTED" This column shows what your taxes will be this year under the BUDGET ACTUALLY PROPOSED by each local taxing authority.

The proposal is NOT final and may be amended at the public hearings shown on the front side of this notice.

The difference between columns 2 and 3 is the tax change proposed by each local taxing authority and is NOT the result of higher assessments.

*Note:

Amounts shown on this form do NOT reflect early payment discounts you may have received or may be eligible to receive.

(Discounts are a maximum of 4 percent of the amounts shown on this form.) (9) The bottom portion of the notice shall further read in bold, conspicuous print:

"Your final tax bill may contain non-ad valorem Page 17 of 30 CODING:

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F assessments which may not be reflected on this notice such as assessments for roads, fire, garbage, lighting, drainage, water, sewer, or other governmental services and facilities which may be levied by your county, city, or any special district." (10) Pursuant to s.

200.065(2)(b)2., (2)(d)2., and (14)(c), and in addition to the notice prescribed by subsections (1)-(9), if a joint resolution proposing an amendment or a revision to ss.

4, 6, and 9, Art.

VII of the State Constitution is to be submitted to the electors at the November 2026 general election, the Department of Revenue shall establish the uniform notice of proposed constitutional amendment or revision as specified in this subsection which the property appraiser shall prepare and deliver by first-class mail to each taxpayer to be listed on the current year's assessment roll.

The notice must contain the elements and use the format provided in the following form and must be provided by the property appraiser as a separate physical document.

The property appraiser may not revise, edit, or modify the notice.

(a) The notice must read:

NOTICE OF PROPOSED CONSTITUTIONAL AMENDMENT RELATED TO PROPERTY TAXES Page 18 of 30 CODING:

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F The Florida Legislature has proposed an amendment to the Florida Constitution to be submitted to the electors of this state for approval or rejection at the next general election on November 3, 2026.

The following title and summary will be placed on the ballot:

(Insert ballot title and summary as it will appear on the ballot) If approved by the voters, the amendment will take effect on (insert effective date of proposed amendment) and will first apply to the (insert tax year) tax year.

The State of Florida has created a website to allow taxpayers to calculate the estimated ad valorem tax savings that the proposed amendment may have had on each homestead property as if it had been in effect for the 2025 tax year.

To view the website, visit the following website address:

(insert website address to website created pursuant to this act) or scan the QR code on this notice.

This notice is not advocating for the passage or defeat of the proposed constitutional amendment.

This notice has been Page 19 of 30 CODING:

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F mailed to all property taxpayers in this state pursuant to sections 200.065 and 200.069, Florida Statutes.

(b) The notice prescribed in this subsection:

1.

Must be printed on standard letter size paper of 8.5 inches in width and 11 inches in length, with a font size of at least 12 points for all text required by this subsection;

2.

Must include a quick response code that links to the website created pursuant to this act;

3.

Must be in the official language of the state, and, in counties subject to multi-language ballot requirements, include a translation to the required language on the back side of the notice;

4.

May include a graphic image not to exceed 3 inches in width and 1.5 inches in length;

and 5.

May not include any information not expressly authorized by this section.

(11)(a)(10)(a) If requested by the local governing board levying non-ad valorem assessments and agreed to by the property appraiser, the notice specified in this section may contain a notice of proposed or adopted non-ad valorem assessments.

If so agreed, the notice shall be titled:

NOTICE OF PROPOSED PROPERTY TAXES Page 20 of 30 CODING:

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F AND PROPOSED OR ADOPTED NON-AD VALOREM ASSESSMENTS DO NOT PAY—THIS IS NOT A BILL There must be a clear partition between the notice of proposed property taxes and the notice of proposed or adopted non-ad valorem assessments.

The partition must be a bold, horizontal line approximately 1/8-inch thick.

By rule, the department shall provide a format for the form of the notice of proposed or adopted non-ad valorem assessments which meets the following minimum requirements:

1.

There must be subheading for columns listing the levying local governing board, with corresponding assessment rates expressed in dollars and cents per unit of assessment, and the associated assessment amount.

2.

The purpose of each assessment must also be listed in the column listing the levying local governing board if the purpose is not clearly indicated by the name of the board.

3.

Each non-ad valorem assessment for each levying local governing board must be listed separately.

4.

If a county has too many municipal service benefit units or assessments to be listed separately, it shall combine them by function.

5.

A brief statement outlining the responsibility of the tax collector and each levying local governing board as to any Page 21 of 30 CODING:

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F non-ad valorem assessment must be provided on the form, accompanied by directions as to which office to contact for particular questions or problems.

(b) If the notice includes all adopted non-ad valorem assessments, the provisions contained in subsection (9) shall not be placed on the notice.

Section 4.

Section 200.068, Florida Statutes, is amended to read:

200.068 Certification of compliance with this chapter.—Not later than 30 days following adoption of an ordinance or resolution establishing a property tax levy, each taxing authority shall certify compliance with the provisions of this chapter to the Department of Revenue.

However, if the value adjustment board completes its hearings after the deadline for certification under this Pagesection, 22the ofcounty shall submit such copy to the department not later than 30 CODING:days following completion of such hearings.

Section 4.

For the purpose of incorporating the amendment made by this act to section 200.065, Florida Statutes, in a reference thereto, subsection (2) of section 218.12, Florida Statutes, is reenacted to read:

218.12 Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties.— (2) On or before November 15 of each year, each fiscally Page 6 of 10 CODING:

hb3f-00hb3f-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HBCS/HB 3F 2026F section,constrained the county shall submitapply suchto copythe Department of Revenue to participate in the departmentdistribution notof laterthe thanappropriation 30and daysprovide followingdocumentation completionsupporting ofthe suchcounty's hearings.estimated reduction in ad valorem tax revenue in the form and manner prescribed by the Department of Revenue.

Section 5.

For the purpose of incorporating the amendment made by this act to section 200.065, Florida Statutes, in a reference thereto, subsection (2) of section 218.12, Florida Statutes, is reenacted to read:

218.12 Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties.— (2) On or before November 15 of each year, each fiscally constrained county shall apply to the Department of Revenue to participate in the distribution of the appropriation and provide documentation supporting the county's estimated reduction in ad valorem tax revenue in the form and manner prescribed by the Department of Revenue.

For purposes of this section, each fiscally constrained county's reduction in ad valorem tax Pagerevenue 23shall be calculated as 95 percent of 30the CODING:estimated reduction in taxable value times the lesser of the 2007 applicable millage rate or the applicable millage rate for each county taxing jurisdiction in the current year.

If a fiscally constrained county fails to apply for the distribution, its share shall revert to the fund from which the appropriation was made.

Section 5.

For the purpose of incorporating the amendment made by this act to section 200.065, Florida Statutes, in a Page 7 of 10 CODING:

hb3f-00hb3f-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HBCS/HB 3F 2026F revenuereference shallthereto, besubsection calculated(2) as 95 percent of thesection estimated218.125, reductionFlorida inStatutes, taxableis valuereenacted timesto theread: lesser of the 2007 applicable millage rate or the applicable millage rate for each county taxing jurisdiction in the current year.

If a fiscally constrained county fails to apply for the distribution, its share shall revert to the fund from which the appropriation was made.

Section 6.

For the purpose of incorporating the amendment made by this act to section 200.065, Florida Statutes, in a reference thereto, subsection (2) of section 218.125, Florida Statutes, is reenacted to read:

The documentation must also include the county millage Pagerates 24applicable ofin 30all CODING:such jurisdictions for the current year and the prior year, rolled-back rates determined as provided in s.

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F rates applicable in all such jurisdictions for the current year and the prior year, rolled-back rates determined as provided in s.

For purposes of this section, each fiscally constrained county's reduction in ad valorem tax revenue shall be calculated as 95 percent of the estimated reduction in taxable value multiplied by the lesser of the 2010 applicable millage rate or the applicable millage rate for each countyPage taxing8 jurisdictionof in10 theCODING: current year.

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hb3f-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 3F 2026F county taxing jurisdiction in the current year.

Section 7.6.

The documentation must include an Pageestimate 25 of 30the CODING:reduction in taxable value directly attributable to revisions of s.

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F estimate of the reduction in taxable value directly attributable to revisions of s.

200.065 for each county taxing jurisdiction, and maximum millage ratesPage that9 couldof have10 beenCODING: levied by majority vote pursuant to s.

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hb3f-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 3F 2026F rates that could have been levied by majority vote pursuant to s.

Section 8.7.

The Division of Law Revision is directed to replace the phrase "this act" wherever it occurs in s.

200.069, Florida Statutes, as amended by this act, with the assigned chapter number of this act.

Section 9.

The amendments to ss.

200.065(2) and (14) and 200.069, Florida Statutes, made by this act expire December 31, Page 26 of 30 CODING:

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F 2026, and the text of those sections shall revert to that in existence on the day before the date on which this act became a law, except that any amendments to such text enacted other than by this act shall be preserved and continue to operate to the extent that such amendments are not dependent upon the portions of text which expire pursuant to this section.

Section 10.

(1) If a joint resolution proposing an amendment or a revision to ss.

4, 6, and 9, Article VII of the State Constitution is to be submitted to the electors at the November 2026 general election, the Department of Revenue shall, within 10 days after the effective date of this act, provide a publicly accessible website for informing property tax payers of the estimated ad valorem tax savings that could result from the proposed constitutional amendment or revision on properties eligible for an exemption pursuant to s.

6(a), Article VII of the State Constitution, as if the proposed amendment had been in effect for the 2025 tax year.

The website must be in the official language of the state;

however, the website must be capable of translation to other languages and must be compliant with federal regulations promulgated under Title II of the Americans with Disabilities Act.

The website must provide:

(a) The ballot title and summary as they will appear on the ballot, and the full text of the amendment or revision to ss.

4, 6, and 9, Article VII of the State Constitution.

(b) An interactive tool that, for an individual property Page 27 of 30 CODING:

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F eligible for an exemption pursuant to s.

6(a), Article VII of the State Constitution:

1.

Specifies the ad valorem taxes that were due for the 2025 tax year.

2.

Calculates an estimate of the ad valorem taxes that would be due for the 2025 tax year as if the proposed constitutional amendment were in effect for that tax year.

(c) Notice that an owner of a parcel who is exempt from public disclosure under s.

119.07(1), Florida Statutes, and s.

24(a), Article I of the State Constitution may contact the Department of Revenue to obtain an estimate not available on the website.

(d) The following statement in bold font with a font size greater than or equal to 16 pixels on a standard screen:

This website is not advocating for the passage or defeat of a proposed constitutional amendment.

This website was created by the State of Florida pursuant to (insert the assigned chapter number of this act).

The estimated impact produced by the calculator may not include all non-ad valorem assessments.

(2) This section may not be construed to allow the unauthorized disclosure of the location or the owners of parcels which are exempt from disclosure under s.

119.07(1), Florida Page 28 of 30 CODING:

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hb3f-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HB 3F 2026F Statutes, and s.

24(a), Article I of the State Constitution.

(3) The website provided under this section constitutes posting factual information on a government website as authorized under ss.

106.113 and 106.151, Florida Statutes.

(4) This section expires January 1, 2029.

Section 11.

Section 12.8.

Section 13.9.

ForThis theact 2026-2027shall fiscaltake year,effect theupon nonrecurringbecoming suma oflaw. $5.5 million from the General Revenue Fund is appropriated to the Department of Revenue to reimburse each county for the expense associated with printing and mailing the additional insert required by s.

200.069(10),Page Florida10 Statutes,of as10 amendedCODING: by this act.

The balance of any unexpended funds shall revert on December 31, 2026.

Section 14.

This act shall take effect upon becoming a Page 29 of 30 CODING:

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Page 30 of 30 CODING:

Words stricken are deletions;

words underlined are additions.

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