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HB 3F

Property Tax Administration

2026 Special Session F Introduced by Toby Overdorf

HB 3F standardizes millage calculations and notices, adds a temporary online portal for tax-impact of a 2026 amendment, and funds offsets for fiscally constrained counties.

Laid on Table, refer to CS/SB 4-F
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Bill Summary · HB 3F

Overview

HB 3F (2026F), Florida, titled Property Tax Administration, makes a series of changes to millage calculations, notification requirements, and related administrative processes for ad valorem taxes. The bill also contemplates a temporary, constitutionally grounded framework to support fiscally constrained counties and introduces a separate pilot/authorization framework for an income-based property tax relief program (circuit breaker) through an amendment path in committee amendments. Key provisions center on clarifying maximum millage limits, standardizing notices, and aligning statutory references, with a sunset and cross-referencing to other act provisions.

Main purpose and intent

  • Align definitions and procedures for calculating and presenting millage rates and maximum ad valorem tax ceilings.
  • Improve the clarity and uniformity of property tax notices to taxpayers, including notices related to constitutional amendments proposed for the November 2026 election.
  • Create or support a publicly accessible information framework (website) related to proposed constitutional amendments affecting property taxes.
  • Reconcile amendments across multiple statute sections to reflect changes in millage calculations and notice requirements, with sunset provisions.
  • In separate amendments (housekeeping and budgetary references), provide for appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties and to support related offsets.

Note: A committee amendment package (CS) appears to modify the text of s. 200.065(5) and related sections to align with the act’s changes.

Key provisions and changes

  • Definitions (200.001): Revises definitions of
    • “Maximum total county ad valorem taxes levied”
    • “Maximum total municipal ad valorem taxes levied” to conform to the act’s changes.
  • Millage fixing and notice timing (200.065):
    • Requires taxing authorities to inform the property appraiser of proposed millage, rolled-back rate, and hearing details within specified deadlines.
    • Establishes mail and extension rules for the notice of proposed property taxes (s. 200.069), with extensions during emergencies and allowances for posting when mailing is not possible.
    • If information is late, taxing authorities may be restricted from levying above rolled-back rates.
    • Requires multicounty authorities to advertise hearings when they have extended notice deadlines due to emergencies.
  • Notices (200.069):
    • Maintains a prescribed uniform form for notices, with specific formats and content.
    • If a joint constitutional amendment (Art. VII, S. 4, 6, 9) is to be presented in November 2026, the notice must include information required by the amendment as prescribed by the Department of Revenue (uniform notice).
    • Section 10 directs the Department to create a public website detailing the estimated ad valorem tax impact of the proposed constitutional amendment, including a ballot title and summary, an interactive property-by-property calculator, and accessibility features (language and ADA compliance). The site is temporary and expires January 1, 2029.
  • Certification of compliance (200.068):
    • Requires timely certification by taxing authorities of compliance, including copies of ordinances, rolled-back/proposed millage rates, and advertised notices.
  • Fiscal offsets for fiscally constrained counties (re-enactments in 218 series):
    • Sections 218.12(2), 218.125(2), and 218.136(2) are reenacted to incorporate amendments to s. 200.065, reflecting offsets for reductions in ad valorem tax revenue due to constitutional amendments affecting fiscally constrained counties.
    • Administrative methodologies for calculating reductions (percentages, adjusted millage, and exemptions) are preserved in updated form, ensuring counties receive allocated appropriations if they apply properly.
  • Sunset and construction (Sections 9-12):
    • Provisions tied to amendments expire December 31, 2029, with the text reverting to pre-act language unless preserved by other amendments.
  • Effective date (Section 14):
    • Act takes effect upon becoming law.

Who/what would be affected

  • Florida counties, municipalities, and special districts that levy ad valorem taxes.
  • Property appraisers, tax collectors, and local governing boards responsible for notices, millage calculations, and compliance reporting.
  • Taxpayers receiving the standardized notices (including details on proposed budgets, millage rates, and potential constitutional amendments affecting taxes).
  • Fiscal-constrained counties receiving state offsets for ad valorem revenue reductions tied to constitutional amendments.
  • General public via the Department of Revenue-created website detailing proposed constitutional amendments' tax impact.

Procedural and timeline aspects

  • Notices and certification timelines are tightened, with specific deadlines after value certification and after budget hearings.
  • Emergency-related extensions are allowed; county authorities must coordinate with tax collectors for timely collection.
  • Uniform notices for constitutional amendments related to the November 2026 election are required.
  • The Department of Revenue must establish a public website by a defined date for the November 2026 amendment, with accessibility requirements; expires in 2029.
  • A nonrecurring appropriation of $5.5 million is allocated for 2026-2027 to reimburse counties for printing/mailing inserts, reverting if unused.

Bottom line

HB 3F reorients property tax administration toward standardized notices, clarified millage limitations, and streamlined coordination among counties, while enabling a temporary constitutional amendment-specific information portal and offset mechanisms for fiscally constrained counties. It also introduces an expense reimbursement provision for 2026-2027 related to expanded notices.

Compiled from official sources — confirm details with the bill’s official record.

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