Florida 2026 Session Status: To Executive Bipartisan · 1 D · 1 R cosponsors

SB 110 — Homestead Exemptions

Last action — Chapter No. 2026-162

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been sent to the executive. Introduced October 07, 2025. It awaits signature.

Signed by Governor Ron DeSantis (Republican) on June 15, 2026.

Next likely step: the executive signs it into law or issues a veto.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 82% · high confidence

  • To Executive

    Current position in the legislative process.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (1 D · 1 R) — cross-party backing.

  • Cleared a recorded vote

    Passed 8 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

The bill revises criteria for homestead exemptions related to property ownership.

This legislation updates the rules that determine how a person can claim legal or beneficial ownership of property for homestead tax exemption purposes. These changes may affect eligibility for tax benefits on residences.

What this means for you
  • Families: This means families may have new opportunities to qualify for tax exemptions on their homes.

Summary

Homestead Exemptions; Revising the circumstances under which a person may be deemed to have legal or beneficial and equitable title to certain property for homestead exemption purposes, etc.

Bill Text

What changed in the latest version

7 added · 7 removed

7 line(s) added, 7 removed.

→
Previous
Latest
ENROLLED Legislature CS for SB 110 2026110er 2 An act relating to homestead exemptions;
Florida Senate - 2026 CS for SB 110 By the Committee on Finance and Tax;
and Senators Arrington and Gaetz 593-02299-26 2026110c1 A bill to be entitled An act relating to homestead exemptions;
ENROLLED Legislature CS for SB 110 2026110er tenant-stockholder or member of a cooperative apartment corporation who is entitled solely by reason of ownership of stock or membership in the corporation to occupy for dwelling purposes an apartment in a building owned by the corporation, for the purpose of homestead exemption from ad valorem taxes and for no other purpose, is deemed to have beneficial title in equity to said apartment and a proportionate share of the land on which the building is situated.
Florida Senate - 2026 CS for SB 110 593-02299-26 2026110c1 tenant-stockholder or member of a cooperative apartment corporation who is entitled solely by reason of ownership of stock or membership in the corporation to occupy for dwelling purposes an apartment in a building owned by the corporation, for the purpose of homestead exemption from ad valorem taxes and for no other purpose, is deemed to have beneficial title in equity to said apartment and a proportionate share of the land on which the building is situated.
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Action History

  1. Chapter No. 2026-162

  2. Approved by Governor

  3. Signed by Officers and presented to Governor

  4. Ordered enrolled

  5. CS passed; YEAS 108, NAYS 0

  6. Read 3rd time

  7. Added to Third Reading Calendar

  8. Read 2nd time

  9. 1st Reading (Committee Substitute 1)

  10. Bill added to Special Order Calendar (3/9/2026)

  11. Bill referred to House Calendar

  12. In Messages

  13. Immediately certified -SJ 356

  14. CS passed; YEAS 38 NAYS 0 -SJ 345

  15. Read 3rd time -SJ 345

  16. Read 2nd time -SJ 345

  17. Placed on Special Order Calendar, 02/19/26

  18. Placed on Calendar, on 2nd reading

  19. Favorable by- Rules; YEAS 24 NAYS 0

  20. On Committee agenda-- Rules, 02/17/26, 12:00 pm, 412 Knott Building

  21. Now in Rules

  22. Favorable by Appropriations; YEAS 16 NAYS 0

  23. CS by Finance and Tax read 1st time

  24. On Committee agenda-- Appropriations, 02/05/26, 9:00 am, 110 Senate Building

  25. Now in Appropriations

  26. Pending reference review under Rule 4.7(2) - (Committee Substitute)

  27. CS by Finance and Tax; YEAS 8 NAYS 0

  28. On Committee agenda-- Finance and Tax, 01/28/26, 3:45 pm, 301 Senate Building

  29. Introduced

  30. Referred to Finance and Tax; Appropriations; Rules

  31. Filed

Sponsors

Sponsorship breakdown

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1 sponsors · 1 co-sponsors · 162 not signed on

Sponsors (1)

Co-sponsors (1)

Not signed on (162)

162 members have not signed on to this bill.

Show all 162 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Third Reading

Passed 38 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 10000
Republican 26001
Unaffiliated 1000
No Party Affiliation 1000
Total 38001
% of votes cast 97%0%0%3%
How each member voted (39)
Member Party Vote
Smith — Yea
Arrington, Kristen Aston Democrat Yea
Berman, Lori Democrat Yea
Bernard, Mack Democrat Yea
Davis, Tracie Democrat Yea
Davis, Tracie Democrat Yea
Jones, Shevrin D. "Shev" Democrat Yea
Osgood, Rosalind Democrat Yea
Polsky, Tina Scott Democrat Yea
Rouson, Darryl Ervin Democrat Yea
Sharief, Barbara Democrat Yea
Pizzo, Jason W. B. No Party Affiliation Yea
Albritton, Ben Republican Yea
Boyd, Jim Republican Yea
Bradley, Jennifer Republican Yea
Brodeur, Jason Republican Yea
Burgess, Danny Republican Yea
Burton, Colleen Republican Yea
Calatayud, Alexis Republican Yea
DiCeglie, Nick Republican Yea
Gaetz, Don Republican Yea
Garcia, Ileana Republican Yea
Grall, Erin Republican Yea
Gruters, Joe Republican Not Voting
Harrell, Gayle Republican Yea
Hooper, Ed Republican Yea
Leek, Thomas J. "Tom" Republican Yea
Martin, Jonathan Republican Yea
Massullo, Ralph E., Jr. Republican Yea
Mayfield, Debbie Republican Yea
McClain, Stan Republican Yea
Passidomo, Kathleen Republican Yea
Rodriguez, Ana Maria Republican Yea
Simon, Corey Republican Yea
Truenow, Keith L. Republican Yea
Trumbull, Jay Republican Yea
Vacant Republican Yea
Wright, Tom A. Republican Yea
Yarborough, Clay Republican Yea

Official roll call →

Passage, Third Reading

Passed 108 Yea · 0 Nay · 9 Other
Party YeaNayPresentNot Voting
Republican 81002
Democrat 26007
Unaffiliated 1000
Total 108009
% of votes cast 92%0%0%8%
How each member voted (117)
Member Party Vote
Tomkow — Yea
Alvarez, Jose Democrat Yea
Antone, Bruce Hadley Democrat Yea
Aristide, Wallace Democrat Yea
Bartleman, Robin Democrat Yea
Campbell, Daryl Democrat Yea
Chambliss, Kevin D. Democrat Yea
Cross, Lindsay Democrat Yea
Daley, Dan Democrat Yea
Daniels, Kimberly Democrat Not Voting
Driskell, Fentrice Democrat Yea
Dunkley, Lisa Democrat Not Voting
Edmonds, Jervonte "Tae" Democrat Not Voting
Eskamani, Dr. Anna V. Democrat Yea
Franklin II, Gallop Democrat Yea
Gantt, Ashley Viola Democrat Yea
Gottlieb, Michael "Mike" Democrat Yea
Harris, Jennifer "Rita" Democrat Yea
Hart-Lowman, Dianne "Ms Dee" Democrat Not Voting
Hinson, Yvonne Hayes Democrat Yea
Hunschofsky, Christine Democrat Yea
Joseph, Dotie Democrat Not Voting
Long, Rob Democrat Yea
López, Johanna Democrat Yea
Nixon, Angela "Angie" Democrat Not Voting
Rayner, Michele K. Democrat Yea
Robinson, Felicia Simone Democrat Not Voting
Rosenwald, Mitch Democrat Yea
Skidmore, Kelly Democrat Yea
Spencer, Leonard Democrat Yea
Tant, Allison Democrat Yea
Tendrich, Debra Democrat Yea
Woodson, Marie Paule Democrat Yea
Young, RaShon Democrat Yea
Abbott, Shane G. Republican Yea
Albert, Jon Republican Yea
Alvarez, Daniel Antonio "Danny" Republican Yea
Anderson, Adam Republican Yea
Andrade, Robert Alexander "Alex" Republican Yea
Baker, Jessica Republican Yea
Bankson, Douglas Michael "Doug" Republican Yea
Barnaby, Webster Republican Yea
Basabe, Fabián Republican Yea
Benarroch, Yvette Republican Yea
Berfield, Kimberly Republican Yea
Black, Dean Republican Yea
Blanco, Omar Republican Yea
Booth, Erika Republican Yea
Borrero, David Republican Yea
Botana, Adam Republican Yea
Boyles, Nathan Republican Yea
Brackett, Robert A. "Robbie" Republican Yea
Brannan III, Robert Charles "Chuck" Republican Yea
Buchanan, James Republican Yea
Busatta, Demi Republican Yea
Canady, Jennifer Republican Yea
Cassel, Hillary Republican Yea
Chamberlin, Ryan Republican Yea
Chaney, Linda Republican Yea
Cobb, Nan Republican Yea
Conerly, William "Bill" Republican Yea
Duggan, Wyman Republican Yea
Esposito, Tiffany Republican Yea
Fabricio, Tom Republican Yea
Garrison, Sam Republican Yea
Gentry, Richard Republican Yea
Gerwig, Anne Republican Yea
Giallombardo, Mike Republican Yea
Gonzalez Pittman, Karen Republican Yea
Gossett-Seidman, Peggy Republican Yea
Greco, Sam Republican Yea
Griffitts Jr., Philip Wayne "Griff" Republican Yea
Grow, J.J. Republican Yea
Hodgers, Brian Republican Yea
Holcomb, Jeff Republican Yea
Jacques, Berny Republican Yea
Johnson, Chad Republican Yea
Kendall, Kim Republican Yea
Kincart Jonsson, Jennifer Republican Yea
Koster, Traci Republican Yea
LaMarca, Chip Republican Yea
Maggard, Randall Scott "Randy" Republican Yea
Maney, Patt Republican Yea
McClure, Lawrence Republican Yea
McFarland, Fiona Republican Yea
Melo, Lauren Republican Yea
Michael, Kiyan Republican Yea
Miller, Monique Republican Yea
Mooney Jr., James Vernon "Jim" Republican Yea
Nix Jr., Danny Republican Yea
Oliver, Vanessa Republican Yea
Overdorf, Tobin Rogers "Toby" Republican Yea
Owen, Michael Republican Yea
Partington, Bill Republican Yea
Perez, Daniel Republican Yea
Persons-Mulicka, Jenna Republican Yea
Plakon, Rachel Saunders Republican Yea
Plasencia, Susan Republican Not Voting
Porras, Juan Carlos Republican Yea
Redondo, Mike Republican Yea
Rizo, Alex Republican Yea
Robinson Jr., William Cloud "Will" Republican Yea
Salzman, Michelle Republican Yea
Sapp, Judson Republican Yea
Shoaf, Jason Republican Yea
Sirois, Tyler I. Republican Yea
Smith, David Republican Yea
Snyder, John Republican Yea
Stark, Paula A. Republican Yea
Steele, Kevin M. Republican Yea
Trabulsy, Dana Republican Not Voting
Tramont, Chase Republican Yea
Tuck, Kaylee Republican Yea
Valdés, Susan L. Republican Yea
Weinberger, Meg Republican Yea
Yarkosky, Taylor Michael Republican Yea
Yeager, Bradford Troy "Brad" Republican Yea

Official roll call →

Third Reading

Passed 38 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 10000
Republican 27001
No Party Affiliation 1000
Total 38001
% of votes cast 97%0%0%3%
How each member voted (39)
Member Party Vote
Arrington, Kristen Aston Democrat Yea
Berman, Lori Democrat Yea
Bernard, Mack Democrat Yea
Bracy Davis, LaVon Democrat Yea
Davis, Tracie Democrat Yea
Jones, Shevrin D. "Shev" Democrat Yea
Osgood, Rosalind Democrat Yea
Polsky, Tina Scott Democrat Yea
Rouson, Darryl Ervin Democrat Yea
Sharief, Barbara Democrat Yea
Pizzo, Jason W. B. No Party Affiliation Yea
Albritton, Ben Republican Yea
Boyd, Jim Republican Yea
Bradley, Jennifer Republican Yea
Brodeur, Jason Republican Yea
Burgess, Danny Republican Yea
Burton, Colleen Republican Yea
Calatayud, Alexis Republican Yea
DiCeglie, Nick Republican Yea
Gaetz, Don Republican Yea
Garcia, Ileana Republican Yea
Grall, Erin Republican Yea
Gruters, Joe Republican Not Voting
Harrell, Gayle Republican Yea
Hooper, Ed Republican Yea
Leek, Thomas J. "Tom" Republican Yea
Martin, Jonathan Republican Yea
Massullo, Ralph E., Jr. Republican Yea
Mayfield, Debbie Republican Yea
McClain, Stan Republican Yea
Passidomo, Kathleen Republican Yea
Rodriguez, Ana Maria Republican Yea
Simon, Corey Republican Yea
Smith, David Republican Yea
Truenow, Keith L. Republican Yea
Trumbull, Jay Republican Yea
Vacant Republican Yea
Wright, Tom A. Republican Yea
Yarborough, Clay Republican Yea

Official roll call →

Favorable

Passed 24 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 18000
Democrat 5000
No Party Affiliation 1000
Total 24000
% of votes cast 100%0%0%0%
How each member voted (24)
Member Party Vote
Berman, Lori Democrat Yea
Davis, Tracie Democrat Yea
Jones, Shevrin D. "Shev" Democrat Yea
Osgood, Rosalind Democrat Yea
Rouson, Darryl Ervin Democrat Yea
Pizzo, Jason W. B. No Party Affiliation Yea
Boyd, Jim Republican Yea
Bradley, Jennifer Republican Yea
Brodeur, Jason Republican Yea
Burgess, Danny Republican Yea
Burton, Colleen Republican Yea
DiCeglie, Nick Republican Yea
Gaetz, Don Republican Yea
Garcia, Ileana Republican Yea
Grall, Erin Republican Yea
Harrell, Gayle Republican Yea
Hooper, Ed Republican Yea
Martin, Jonathan Republican Yea
Passidomo, Kathleen Republican Yea
Rodriguez, Ana Maria Republican Yea
Simon, Corey Republican Yea
Trumbull, Jay Republican Yea
Vacant Republican Yea
Wright, Tom A. Republican Yea

Official roll call →

Subjects

taxation housing
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 110 do?
Homestead Exemptions; Revising the circumstances under which a person may be deemed to have legal or beneficial and equitable title to certain property for homestead exemption purposes, etc.
Who sponsors SB 110?
SB 110 is sponsored by Arrington, Kristen Aston (Democrat) and Gaetz, Don (Republican).
What is the current status of SB 110?
This bill has been sent to the executive. Introduced October 07, 2025. It awaits signature.
Where can I track SB 110?
Track SB 110 free on One Click Politics — get push/email alerts when it moves.

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