SB 7046 — Taxation

specifyingauthorizing that certain ordinancesproperty areowners validin until a specifiedmultifamily time;project to apply for and continue to receive an exemption;

203.01, F.S.;

specifying that a tax is imposed on gross receipts from utility services delivered to owners and operators of electric vehicle charging stations;

specifying that the tax is not imposed in certain circumstances;

providing an exception;

specifying that certain owners or operators of electric vehicle charging stations are liable for a certain tax;

requiring such owners or operators to Page 2 of 86 CODING:

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Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 register with the Department of Revenue to remit such tax;

specifying the amount of such tax;

specifying that distribution companies are relieved of the responsibility of collecting taxes under certain circumstances;

requiring the department to look to owners and operators of electric vehicle charging stations for the recovery of taxes;

amending s.

203.012, F.S.;

revising the definition of the term “distribution company”;

amending s.

212.04, F.S.;

prohibiting taxes from being levied on admission to specified tournaments;

providing for future expiration;

amending s.

212.05, F.S.;

providing that the sales tax rate on electrical power or energy includes provision of electric vehicle charging;

creating s.

212.0516, F.S.;

defining the term “electric vehicle charging station”;

providing that the provision of electricity to a consumer at an electric vehicle charging station shall be considered the retail sale of electricity;

specifying the sales tax rate;

providing that certain purchases of electricity are for resale and include up to a certain percentage of electricity;

specifying that certain taxes are in addition to certain taxes or fees;

requiring that certain taxes be remitted in a specified manner;

requiring certain recordkeeping for owners or operators of electric vehicle charging stations;

requiring owners or operators of electric vehicle charging stations to furnish the seller of electricity with a specified affidavit and other Page 3 of 86 CODING:

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Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 information required by the department;

providing civil penalties;

specifying that the seller is relieved from the responsibility of collecting certain taxes under certain circumstances;

requiring the department to look solely to owners or operators for the recovery of taxes under certain circumstances;

providing applicability and construction;

authorizing the department to adopt rules;

amending s.

exempting sales of certain tangible personal property made to state university contractors from the sales and use tax under certain circumstances;

specifying that the exemption inures to the state university at a specified time and only through a refund of paid taxes;

requiring that such refund be made within a specified timeframe;

requiring a state university to file a specified application at certain intervals to receive a refund;

providing requirements for the application;

requiring the Department of Revenue to adopt rules;

requiring a state university to file the application under a specified oath;

authorizing certain eligible counties to receive ana additional distribution of sales and use tax revenue;

revising the listsources ofthat Pagethe 4Department of 86Revenue CODING:must use to determine the amount distributed to fiscally constrained counties;

revising Page 1 of 47 CODING:

Florida Senate - 2026 CS(Proposed forBill) SBSPB 7046 576-03346-26593-03086A-26 20267046c120267046pb sources that the departmentfactors mustfor useallocation toof determine the amountdistribution distributedof revenue to fiscally constrained counties;

revising the factors for allocation of the distribution of revenue to fiscally constrained counties;

requiringauthorizing thatspecified fiscallyuses constrained counties allocate such revenues for specifiedthe purposes;revenue;

prohibiting such revenues from being used for a specified purpose;

amending s.

288.062, F.S.;

revising the certified tax credit amount for investor contributions in the Rural Community Investment Program;

providing legislative findings;

prohibitingproviding governmentallegislative entitiesfindings; from enacting or enforcing resolutions, ordinances, rules, codes, or policies to support a net zero policy;

prohibitingproviding governmentala entitiesdeclaration fromof usingstate publicpolicy; funds in any manner that supports, implements, or advances certain net zero policies;

prohibiting governmental entities from imposingadopting anyor chargerequiring tothe advanceadoption aof netnet-zero zeropolicies; policy;

requiringprohibiting each governmental entityentities tofrom annuallyexpending submitgovernment funds to thesupport, Departmentimplement, ofor Revenueadvance anet-zero certainpolicies; affidavit;

prohibitingspecifying governmentalprohibited entitiesexpenditures; from implementing, administering, or enforcing certain programs or joining organizations that have certain policies;

providingprohibiting construction;governmental entities from imposing taxes, fees, penalties, charges, offsets, or assessments to advance net-zero policies;

providingprohibiting exceptions;governmental entities from implementing, administering, or enforcing a program that functions as a cap-and-trade program or has such effect;

requiring, beginning on a specified date, the Department of Environmental Protection to require a specified annual affidavit from all governmental entities;

689.261, F.S.;

defining the terms “listing platform” and “property”;

requiring that certain property listings include Page 5 of 86 CODING:

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Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 estimated ad valorem taxes;

prohibiting the use of the current owner’s ad valorem assessment or taxes to calculate the estimated ad valorem taxes under certain circumstances;

requiring that listing platforms calculate and display the estimated ad valorem taxes using specified methods;

prohibiting listing platforms from displaying the current owner’s ad valorem taxes if such ad valorem taxes are not estimated using a tax estimator or buyer payment calculator;

requiring that listing platforms include a link to the county property appraiser’s homepage and tax estimator;

requiring the Department of Revenue to maintain on its website a table of links to each county’s property appraiser’s homepage and tax estimator;

prohibiting the previous year’s ad valorem taxes from being displayed as part of a property’s historical tax information;

providing immunity for a person for any inaccuracies in the estimated ad valorem taxes on a property listed on a listing platform;

prohibiting printed listing materials from including specified information;

requiring the department to develop a formula that may be used by listing platforms to calculate the estimated ad valorem taxes;

requiring each county property appraiser to provide to the department any information needed to develop such formula;

requiring the department, by a specified date, to annually publish on its website the formula and information collected;

requiring the department to annually develop a countywide aggregate average Page 6 of 86 CODING:

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Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 millage rate for each county for use by listing platforms for a specified purpose;

requiring the department to require each county property appraiser to provide to the department any information needed to develop such rate;

requiring the department, by a specified date and annually thereafter, to publish on its website the countywide aggregate average millage rate for each county;

authorizing the department to adopt rules;

amending s.

reenacting s.

259.042(9), F.S., relating to tax increment financing for conservation lands, to incorporate the amendment made by this act to s.

163.387, F.S.;

203.0011125.0104(5)(c), and193.624(3), 212.05011,196.182(2), F.S.,218.12(1), relatingPage to2 theof combined47 rateCODING: for tax collected pursuant to certain provisions, to incorporate the amendments made by this act to s.

212.05, F.S.;

reenacting ss.

125.0104(5)(c), 193.624(3), 196.182(2), 218.12(1), 218.125(1), 218.135(1), 218.136(1), 252.35(2)(cc), 288.0655(2)(b), 288.102(4), 339.2816(4)(c), 403.064(16)(h), 403.0741(6)(c), 589.08(2) and (3), and 1011.62(1)(f), F.S., relating to authorized uses of tourist development tax revenue;

applicability of assessments of renewable energy source devices;

application of Page 7 of 86 CODING:

Florida Senate - 2026 CS(Proposed forBill) SBSPB 7046 576-03346-26593-03086A-26 20267046c120267046pb exemptions218.125(1), 218.135(1), 218.136(1), 252.35(2)(cc), 288.0655(2)(b), 288.102(4), 339.2816(4)(c), 403.064(16)(h), 403.0741(6)(c), 589.08(2) and (3), and 1011.62(1)(f), F.S., relating to authorized uses of renewabletourist energydevelopment sourcetax devices;revenue;

applicability of assessments of renewable energy source devices;

application of exemptions of renewable energy source devices;

exempting from sales and use tax the retail sale of ammunition, firearms, certain firearm accessories, bowsbows, and crossbows, certain bow and crossbow accessories, camping supplies, and fishingPage supplies;3 of 47 CODING:

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Florida Senate - 2026 (Proposed Bill) SPB 7046 593-03086A-26 20267046pb fishing supplies;

authorizing the department and the Department of Commerce to adopt emergency rules;

Page94 8Be It Enacted by the Legislature of 86the CODING:State of Florida:

Words96 strickenSection are1. deletions;

wordsEffective underlinedupon arebecoming additions.a law, section 125.0168, Florida Statutes, is amended to read:

Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 Be It Enacted by the Legislature of the State of Florida:

Section 1.

Effective upon this act becoming a law, paragraph (a) of subsection (2) of section 72.011, Florida Statutes, is amended, and paragraph (c) is added to subsection (1) of that section, to read:

72.011 Jurisdiction of circuit courts in specific tax matters;

administrative hearings and appeals;

time for commencing action;

parties;

deposits.— (1) (c) A taxpayer may claim interest on a refund that is the subject of an action filed under paragraph (a) contesting an assessment or denial of refund of any tax, fee, surcharge, permit, interest, or penalty only if such claim is asserted concurrently with the action.

(2)(a) An action may not be brought to contest an assessment of any tax, interest, or penalty assessed under a section or chapter specified in subsection (1) more than 60 days after the date the assessment becomes final.

An action may not be brought to contest a denial of refund of any tax, interest, or penalty paid under a section or chapter specified in subsection (1) more than 60 days after the date the denial becomes final.

The 60-day period to contest an assessment or a denial that becomes final under this subsection may not be waived or tolled.

Section 2.

(1) The amendments made by this act to s.

72.011, Florida Statutes, are remedial and clarifying in nature and also apply to actions pending as of the effective date of this section.

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Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 (2) This section shall take effect upon this act becoming a law.

Section 3.

Effective upon this act becoming a law, section 125.0168, Florida Statutes, is amended to read:

Section 4.2.

ParagraphEffective (c)upon ofbecoming subsectiona (2)law, of section 163.387,166.223, Florida Statutes, is amended to read:

163.387166.223 RedevelopmentSpecial trustassessments fund.—levied (2)on (c)recreational Thevehicle followingparks publicregulated bodiesunder orchapter taxing513.—When authoritiesa aremunicipality exemptlevies froma paragraphnon-ad (a):valorem special assessment on a recreational vehicle park regulated under chapter 513, the non-ad valorem special assessment may shall not be based on the assertion that the Page 4 of 47 CODING:

1.

A special district that levies ad valorem taxes on taxable real property in more than one county.

2.

A special district for which the sole available source of revenue the district has the authority to levy is ad valorem taxes at the time an ordinance is adopted under this section.

However, revenues or aid that may be dispensed or appropriated to a district as defined in s.

388.011 at the discretion of an Page 10 of 86 CODING:

Florida Senate - 2026 CS(Proposed forBill) SBSPB 7046 576-03346-26593-03086A-26 20267046c120267046pb entityrecreational othervehicle thanpark suchis districtcomposed shallcomprised notof beresidential deemedunits. available.

3.

A library district, except a library district in a jurisdiction where the community redevelopment agency had validated bonds as of April 30, 1984.

4.

A neighborhood improvement district created under the Safe Neighborhoods Act.

5.

A metropolitan transportation authority.

6.

A water management district created under s.

373.069.

7.

For a community redevelopment agency created on or after July 1, 2016, a hospital district that is a special district as defined in s.

189.012.

8.

A special district that levies ad valorem taxes on real property predominantly to fund children’s services pursuant to s.

125.901 or other legislative acts.

Section 5.

Effective upon this act becoming a law, section 166.223, Florida Statutes, is amended to read:

166.223 Special assessments levied on recreational vehicle parks regulated under chapter 513.—When a municipality levies a non-ad valorem special assessment on a recreational vehicle park regulated under chapter 513, the non-ad valorem special assessment may shall not be based on the assertion that the recreational vehicle park is composed comprised of residential units.

Section 6.3.

Effective upon this act becoming a law, section Page189.052, 11Florida ofStatutes, 86is CODING:amended to read:

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Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 189.052, Florida Statutes, is amended to read:

Section 7.4.

(2) This section shall take effect upon this act becoming a law.

Section 8.5.

Paragraph (a) of subsection (3) and paragraph (b) of subsection (10) of section 193.155, Florida Statutes, are amended to read:

193.155 Homestead assessments.—Homestead property shall be assessed at just value as of January 1, 1994.

Property receiving the homestead exemption after January 1, 1994, shall be assessed at just value as of January 1 of the year in which the property receives the exemption unless the provisions of subsection (8) apply.

(3)(a) Except as provided in this subsection or subsection (8), property assessed under this section shall be assessed at just value as of January 1 of the year following a change of ownership.

Thereafter, the annual changes in the assessed value Page 12 of 86 CODING:

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Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 of the property are subject to the limitations in subsections (1) and (2).

For the purpose of this section, a change of ownership means any sale, foreclosure, or transfer of legal title or beneficial title in equity to any person, except if any of the following apply:

1.

Subsequent to the change or transfer, the same person is entitled to the homestead exemption as was previously entitled and:

a.

The transfer of title is to correct an error;

b.

The transfer is between legal and equitable title or equitable and equitable title and no additional person applies for a homestead exemption on the property;

c.

The change or transfer is by means of an instrument in which the owner is listed as both grantor and grantee of the real property and one or more other individuals are additionally named as grantee.

However, if any individual who is additionally named as a grantee applies for a homestead exemption on the property, the application is considered a change of ownership;

d.

The change or transfer is by means of an instrument in which the owner entitled to the homestead exemption is listed as both grantor and grantee of the real property and one or more other individuals, all of whom held title as joint tenants with rights of survivorship with the owner, are named only as grantors and are removed from the title;

or e.

The person is a lessee entitled to the homestead exemption under s.

196.041(1);

2.

Legal or equitable title is changed or transferred between husband and wife, including a change or transfer to a surviving spouse or a transfer due to a dissolution of marriage;

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Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 3.

The transfer occurs by operation of law to the surviving spouse or minor child or children under s.

732.401;

4.

Upon the death of the owner, the transfer is between the owner and another who is a permanent resident and who is legally or naturally dependent upon the owner;

or 5.

The transfer occurs with respect to a property where all of the following apply:

a.

Multiple owners hold title as joint tenants with rights of survivorship;

b.

One or more owners were entitled to and received the homestead exemption on the property;

c.

The death of one or more owners occurs;

and d.

Subsequent to the transfer, the surviving owner or owners previously entitled to and receiving the homestead exemption continue to be entitled to and receive the homestead exemption;

or 6.a.

Upon the death of the owner, the transfer meets all of the following conditions:

(I) The owner held legal or equitable title to the property and was entitled to and received the homestead exemption at the time of death.

(II) The property is devised by a will to only one lineal descendant of the owner, as these terms are defined in s.

731.201.

(III) A lineal descendant makes the property his or her homestead as of the second January 1 after the death of the owner.

(IV) The lineal descendant files with the property appraiser proof of his or her entitlement to continue the Page 14 of 86 CODING:

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Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 decedent’s assessment by refiling and updating the homestead application under s.

196.011.

The decedent’s certificate of death, a certified copy of the decedent’s will, a certified copy of the order admitting that will to probate, and an affidavit that the lineal descendant has inherited the real property through that will, must be submitted with the application.

Submitting the documents required herein is prima facie evidence of entitlement.

If the lineal descendant has a prior homestead, the filing of proof is deemed to be an abandonment of his or her prior homestead property as of the date of the owner’s death.

b.

This subparagraph may not be construed to establish homestead property for a descendant who is not otherwise entitled.

Subsection (8) may not be applied to a property transferred pursuant to this subparagraph.

(10) (b) If the property appraiser improperly grants the property assessment limitation as a result of a clerical mistake or an omission or on property deemed abandoned under subparagraph (3)(a)6., the person or entity improperly receiving the property assessment limitation may not be assessed a penalty or interest.

Back taxes shall apply only as follows:

1.

If the person who received the limitation as a result of a clerical mistake or omission or on property deemed abandoned under subparagraph (3)(a)6.

voluntarily discloses to the property appraiser that he or she was not entitled to the limitation before the property appraiser notifies the owner of the mistake or omission, no back taxes shall be due.

2.

If the person who received the limitation as a result of a clerical mistake or omission or on property deemed abandoned Page 15 of 86 CODING:

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Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 under subparagraph (3)(a)6.

does not voluntarily disclose to the property appraiser that he or she was not entitled to the limitation before the property appraiser notifies the owner of the mistake or omission, back taxes shall be due for any year or years that the owner was not entitled to the limitation within the 5 years before the property appraiser notified the owner of the mistake or omission.

3.

The property appraiser shall serve upon an owner that owes back taxes under subparagraph 2.

a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county, and such property must be identified in the notice of tax lien.

The property appraiser must include with such notice information explaining why the owner is not entitled to the limitation, the years for which unpaid taxes are due, and the manner in which unpaid taxes have been calculated.

Before a lien may be filed, the person or entity so notified must be given 30 days to pay the taxes.

Section 9.

Effective January 1, 2027, paragraph (a) of subsection (1) of section 194.032, Florida Statutes, is amended to read:

194.032 Hearing purposes;

timetable.— (1)(a) The value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice provided in s.

194.011(1);

however, no board hearing shall be held before approval of all or any part of the assessment rolls by the Department of Revenue.

The board shall meet for the following purposes:

1.

Hearing petitions relating to assessments filed pursuant Page 16 of 86 CODING:

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Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 to s.

194.011(3).

2.

Hearing complaints relating to homestead exemptions as provided for under s.

196.151.

3.

Hearing appeals from exemptions denied, or disputes arising from exemptions granted, upon the filing of exemption applications under s.

196.011.

4.

Hearing appeals concerning ad valorem tax deferrals and classifications.

5.

Hearing appeals from determinations that a change of ownership under s.

193.155(3), a change of ownership or control under s.

193.1554(5) or s.

193.1555(5), or a qualifying improvement under s.

193.1555(5) has occurred.

6.

Hearing appeals relating to timely filing of tax returns as required in s.

194.034(1)(j).

Section 10.

Paragraph (b) of subsection (10) of section 196.011, Florida Statutes, is amended to read:

196.011 Annual application required for exemption.— (10) (b) If a homestead exemption is granted as a result of a clerical mistake or omission by the property appraiser or granted on property deemed abandoned under s.

193.155(3)(a)6., the taxpayer may not be assessed a penalty or interest.

Back taxes shall apply only as follows:

1.

If the person who received the homestead exemption as a result of a clerical mistake or omission or on property deemed abandoned under s.

193.155(3)(a)6.

voluntarily discloses to the property appraiser that he or she was not entitled to the homestead exemption before the property appraiser notifies the owner of the mistake or omission, no back taxes shall be due.

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Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 2.

If the person who received the homestead exemption as a result of a clerical mistake or omission or on property deemed abandoned under s.

193.155(3)(a)6.

does not voluntarily disclose to the property appraiser that he or she was not entitled to the homestead exemption before the property appraiser notifies the owner of the mistake or omission, back taxes shall be due for any year or years that the owner was not entitled to the homestead exemption limitation within the 5 years before the property appraiser notified the owner of the mistake or omission.

3.

The property appraiser shall serve upon an owner that owes back taxes under subparagraph 2.

a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county, and such property must be identified in the notice of tax lien.

The property appraiser must include with such notice information explaining why the owner is not entitled to the homestead exemption limitation, the years for which unpaid taxes are due, and the manner in which unpaid taxes have been calculated.

Before a lien may be filed, the person or entity so notified must be given 30 days to pay the taxes.

Section 11.

Paragraph (a) of subsection (1) of section 196.031, Florida Statutes, is amended to read:

196.031 Exemption of homesteads.— (1)(a) A person who, on January 1, has the legal title or beneficial title in equity to real property in this state and who in good faith makes the property his or her permanent residence or the permanent residence of another or others legally or naturally dependent upon him or her, is entitled to Page 18 of 86 CODING:

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Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 an exemption from all taxation, except for assessments for special benefits, up to the assessed valuation of $25,000 on the residence and contiguous real property, as defined in s.

6, Art.

VII of the State Constitution.

Such title may be held by the entireties, jointly, or in common with others, and the exemption may be apportioned among such of the owners as reside thereon, as their respective interests appear.

If only one of the owners of an estate held by the entireties or held jointly with the right of survivorship or an owner who inherited an interest in the property resides on the property, that owner is allowed an exemption of up to the assessed valuation of $25,000 on the residence and contiguous real property.

However, an exemption of more than $25,000 is not allowed to any one person or on any one dwelling house, except that an exemption up to the assessed valuation of $25,000 may be allowed on each apartment or mobile home occupied by a tenant-stockholder or member of a cooperative corporation and on each condominium parcel occupied by its owner.

Except for owners of an estate held by the entireties or held jointly with the right of survivorship or an interest inherited by a descendant, the amount of the exemption may not exceed the proportionate assessed valuation of all owners who reside on the property.

Before such exemption may be granted, the deed or instrument must shall be recorded in the official records of the county in which the property is located.

The property appraiser may request the applicant to provide additional ownership documents to establish title.

Section 12.

The amendments made by this act to ss.

193.155, 196.011, and 196.031, Florida Statutes, first apply to the 2027 property tax roll.

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Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 Section 13.

Subsection (3), paragraph (b) of subsection (4), and paragraph (b) of subsection (6) of section 196.081, Florida Statutes, are amended to read:

196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans;

exemption for surviving spouses of first responders who die in the line of duty.— (3) If the totally and permanently disabled veteran predeceases his or her spouse and if, upon the death of the veteran, the spouse holds the legal or beneficial title to the homestead and permanently resides thereon as specified in s.

196.031, the exemption from taxation carries over to the benefit of the veteran’s spouse until such time as he or she remarries or sells or otherwise disposes of the property.

If the spouse sells the property, the spouse may transfer an exemption not to exceed 120 percent of the amount granted from the most recent ad valorem tax roll to his or her new residence, as long as it is used as his or her primary residence and he or she does not remarry.

(4) Any real estate that is owned and used as a homestead by the surviving spouse of a veteran who died from service- connected causes while on active duty as a member of the United States Armed Forces and for whom a letter from the United States Government or United States Department of Veterans Affairs or its predecessor has been issued certifying that the veteran who died from service-connected causes while on active duty is exempt from taxation.

(b) The tax exemption carries over to the benefit of the veteran’s surviving spouse as long as the spouse holds the legal Page 20 of 86 CODING:

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Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 or beneficial title to the homestead, permanently resides thereon as specified in s.

196.031, and does not remarry.

If the surviving spouse sells the property, the spouse may transfer an exemption not to exceed 120 percent of the amount granted under the most recent ad valorem tax roll to his or her new residence as long as it is used as his or her primary residence and he or she does not remarry.

(6) Any real estate that is owned and used as a homestead by the surviving spouse of a first responder who died in the line of duty while employed by the United States Government, the state, or any political subdivision of the state, including authorities and special districts, and for whom a letter from the United States Government, the state, or appropriate political subdivision of the state, or other authority or special district, has been issued which legally recognizes and certifies that the first responder died in the line of duty while employed as a first responder is exempt from taxation.

(b) The tax exemption applies as long as the surviving spouse holds the legal or beneficial title to the homestead, permanently resides thereon as specified in s.

196.031, and does not remarry.

If the surviving spouse sells the property, the spouse may transfer an exemption not to exceed 120 percent of the amount granted under the most recent ad valorem tax roll to his or her new residence if it is used as his or her primary residence and he or she does not remarry.

Section 14.

Effective upon this act becoming a law, paragraph (r) of subsection (2) of section 196.173, Florida Statutes, is amended, and paragraphs (s) through (w) are added to that subsection, to read:

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Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 196.173 Exemption for deployed servicemembers.— (2) The exemption is available to servicemembers who were deployed during the preceding calendar year on active duty outside the continental United States, Alaska, or Hawaii in support of any of the following military operations:

(r) European Reassurance Initiative/European Deterrence Initiative and Operation European Assure, Deter and Reinforce, which began in 2014.

(s) Operations in Israel and the Gaza Strip’s Mediterranean territorial seas and air spaces, which began in March 2023.

(t) Operations in support of the Pacific Deterrence Initiative, which began in 2021.

(u) Operation Southern Spear, which began in 2025.

(v) Operation Sharp Sentry, which began in 2010.

(w) Operations by the Multinational Force and Observers, which began in 1981.

The Department of Revenue shall notify all property appraisers and tax collectors in this state of the designated military operations.

Section 15.

(1) The amendments made by this act to s.

196.173, Florida Statutes, first apply to the 2026 property tax roll.

(2) This section shall take effect upon this act becoming a law.

Section 16.

196.1978 Affordable housing property exemption.— (3)(o)1.(3) (o)1.

Beginning with the 2025 tax roll, a taxing authority may elect, upon adoption of an ordinance or resolution approved Page 225 of 8647 CODING:

Florida Senate - 2026 CS(Proposed forBill) SBSPB 7046 576-03346-26593-03086A-26 20267046c120267046pb authority may elect, upon adoption of an ordinance or resolution approved by a two-thirds vote of the governing body, not to exempt property under sub-subparagraph (d)1.a.

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The taxing authority must provide to the property Page 6 of 47 CODING:

Florida Senate - 2026 CS(Proposed forBill) SBSPB 7046 576-03346-26593-03086A-26 20267046c120267046pb 6.appraiser the adopted ordinance or resolution or renewal thereof by the effective date of the ordinance or resolution or renewal thereof.

The taxing authority must provide to the property appraiser the adopted ordinance or resolution or renewal thereof by the effective date of the ordinance or resolution or renewal thereof.

Notwithstanding an ordinance or a resolution or a renewal thereof adopted pursuant to this paragraph, the owner of a property in a multifamily project that wasreceived issued a buildingfinal permitsite onplan orapproval after July 1, 2026, for the development of residential units in the multifamily project within 4 years before the adoption of such ordinance or resolution or renewal may apply for and be granted the exemption under sub-sub-subparagraph subparagraph (d)1.a.

after meeting the requirements of this subsection and may continue to receive such exemption for each subsequent consecutive year inthat which the same owner or each successive owner applies for and is granted the exemption.

Section 17.6.

(1) The amendments made by this act to s.

(2)Section An7. ordinance adopted pursuant to s.

196.1978(3),Paragraph Florida(b) Statutes,of beforesubsection the(5) Julyof 1,section 2026,200.065, isFlorida validStatutes, untilis itsamended expiration.to read:

Section200.065 18.Method of fixing millage.— (5) In each fiscal year:

Paragraph (b) The millage rate of subsectiona (5)county or municipality, municipal service taxing unit of sectionthat county, and any special district dependent to that county or municipality may exceed the maximum Page 247 of 8647 CODING:

Florida Senate - 2026 CS(Proposed forBill) SBSPB 7046 576-03346-26593-03086A-26 20267046c120267046pb 200.065,millage Floridarate Statutes,calculated ispursuant amended to read:this subsection if the total county ad valorem taxes levied or total municipal ad valorem taxes levied do not exceed the maximum total county ad valorem taxes levied or maximum total municipal ad valorem taxes levied respectively.

200.065 Method of fixing millage.— (5) In each fiscal year:

(b) The millage rate of a county or municipality, municipal service taxing unit of that county, and any special district dependent to that county or municipality may exceed the maximum millage rate calculated pursuant to this subsection if the total county ad valorem taxes levied or total municipal ad valorem taxes levied do not exceed the maximum total county ad valorem taxes levied or maximum total municipal ad valorem taxes levied respectively.

otherwise, millage rates subject to this subsection may be Pagereduced 25so ofthat 86total CODING:taxes levied do not exceed the maximum.

Words stricken are deletions;

words underlined are additions.

Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 reduced so that total taxes levied do not exceed the maximum.

VIII of the State Constitution, which is granted the authority in the State ConstitutionPage to8 exerciseof all47 theCODING: powers conferred now or hereafter by general law upon municipalities and which exercises such powers in the unincorporated area shall be recognized as a municipality under this subsection.

Words stricken are deletions;

words underlined are additions.

Florida Senate - 2026 (Proposed Bill) SPB 7046 593-03086A-26 20267046pb Constitution to exercise all the powers conferred now or hereafter by general law upon municipalities and which exercises such powers in the unincorporated area shall be recognized as a municipality under this subsection.

Section 19.8.

Paragraph (c) of subsection (2) of section 202.18, Florida Statutes, is amended, and paragraph (b) of subsection (2) of that subsectionsection is republished, to read:

Page(c)1. 26 of 86 CODING:

Words stricken are deletions;

words underlined are additions.

Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 (c)1.

218.61Page and9 theof emergency47 distributionCODING: under s.

Words stricken are deletions;

words underlined are additions.

Florida Senate - 2026 (Proposed Bill) SPB 7046 593-03086A-26 20267046pb 218.61 and the emergency distribution under s.

Section 20.9.

EffectiveParagraph October(ffff) 1, 2026, present paragraph (j) of subsection (1) of section 203.01, Florida Statutes, is redesignated as paragraph (k) and present subsection (9) of that section is redesignated as subsection (10), a new paragraph (j) is added to subsection (1)(7) and a new subsection (9) is added to that section, and paragraphs (a), (c), and (d) of subsectionsection (1)212.08, ofFlorida thatStatutes, section, are amended to read:

203.01 Tax on gross receipts for utility and communications Page 27 of 86 CODING:

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words underlined are additions.

Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 services.— (1)(a)1.

A tax is imposed on gross receipts from utility services that are delivered to a retail consumer or to an owner or operator of an electric vehicle charging station as defined in s.

366.94(2) in this state.

The tax shall be levied as provided in paragraphs (b)-(k) (b)-(j).

Except as provided in paragraph (j), such tax is not imposed on the retail sale of electricity pursuant to s.

212.0516.

2.

A tax is levied on communications services as defined in s.

202.11(1).

The tax shall be applied to the same services and transactions as are subject to taxation under chapter 202, and to communications services that are subject to the exemption provided in s.

202.125(1).

The tax shall be applied to the sales price of communications services when sold at retail, as the terms are defined in s.

202.11, shall be due and payable at the same time as the taxes imposed pursuant to chapter 202, and shall be administered and collected pursuant to chapter 202.

3.

An additional tax is levied on charges for, or the use of, electrical power or energy that is subject to the tax levied pursuant to s.

212.05(1)(e)1.c.

or s.

212.06(1).

The tax shall be applied to the same transactions or uses as are subject to taxation under s.

212.05(1)(e)1.c.

or s.

212.06(1).

If a transaction or use is exempt from the tax imposed under s.

212.05(1)(e)1.c.

or s.

212.06(1), the transaction or use is also exempt from the tax imposed under this subparagraph.

The tax shall be applied to charges for electrical power or energy and is due and payable at the same time as taxes imposed pursuant to chapter 212.

Chapter 212 governs the administration and enforcement of the tax imposed by this subparagraph.

The charges Page 28 of 86 CODING:

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words underlined are additions.

Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 upon which the tax imposed by this subparagraph is applied do not include the taxes imposed by subparagraph 1.

or s.

166.231.

The tax imposed by this subparagraph becomes state funds at the moment of collection and is not considered as revenue of a utility for purposes of a franchise agreement between the utility and a local government.

(c)1.

The tax imposed under subparagraph (a)1.

shall be levied against the total amount of gross receipts received by a distribution company for its sale of utility services if the utility service is delivered to the retail consumer or owner or operator of an electrical vehicle charging station by a distribution company and the retail consumer or owner or operator of an electric vehicle charging station pays the distribution company a charge for utility service which includes a charge for both the electricity and the transportation of electricity to the retail consumer or owner or operator of an electrical vehicle charging station.

The distribution company shall report and remit to the Department of Revenue by the 20th day of each month the taxes levied pursuant to this paragraph during the preceding month.

2.

To the extent practicable, the Department of Revenue must distribute all receipts of taxes remitted under this chapter to the Public Education Capital Outlay and Debt Service Trust Fund in the same month as the department collects such taxes.

(d)1.

Each distribution company that receives payment for the delivery of electricity to a retail consumer or owner or operator of an electrical vehicle charging station in this state is subject to tax on the exercise of this privilege as provided Page 29 of 86 CODING:

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words underlined are additions.

Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 by this paragraph unless the payment is subject to tax under paragraph (c).

For the exercise of this privilege, the tax levied on the distribution company’s receipts for the delivery of electricity shall be determined by multiplying the number of kilowatt hours delivered by the index price and applying the rate in subparagraph (b)1.

to the result.

2.

The index price is the Florida price per kilowatt hour for retail consumers in the previous calendar year, as published in the United States Energy Information Administration Electric Power Monthly and announced by the Department of Revenue on June 1 of each year to be effective for the 12-month period beginning July 1 of that year.

For each residential, commercial, and industrial customer class, the applicable index posted for residential, commercial, and industrial shall be applied in calculating the gross receipts to which the tax applies.

If publication of the indices is delayed or discontinued, the last posted index shall be used until a current index is posted or the department adopts a comparable index by rule.

3.

Tax due under this paragraph shall be administered, paid, and reported in the same manner as the tax due under paragraph (c).

4.

The amount of tax due under this paragraph shall be reduced by the amount of any like tax lawfully imposed on and paid by the person from whom the retail consumer or owner or operator of an electrical vehicle charging station purchased the electricity, whether imposed by and paid to this state, another state, a territory of the United States, or the District of Columbia.

This reduction in tax shall be available to the retail consumer or owner or operator of an electrical vehicle charging Page 30 of 86 CODING:

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words underlined are additions.

Florida Senate - 2026 CS for SB 7046 576-03346-26 20267046c1 station as a refund made pursuant to s.

215.26 and does not inure to the benefit of the person who receives payment for the delivery of the electricity.

The methods of demonstrating proof of payment and the amount of such refund shall be made according to rules of the Department of Revenue.

(j) An owner or operator of an electric vehicle charging station that produces electrical energy for the provision of electricity to a consumer at an electric vehicle charging station is directly liable to the state for the tax imposed by subparagraph (a)1.

and must register with the department to remit such tax.

The amount of tax owed shall be equal to the cost price, as defined in s.

212.02, of such electricity, times the rate set forth in subparagraph (1)(b)1.

(9) Possession by a distribution company of an affidavit from the owner or operator of an electric vehicle charging station, pursuant to s.

212.0516, relieves the distribution company from the responsibility of collecting the tax imposed under subparagraph (1)(a)3.