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SB 4F

Property Tax Administration

2026 Special Session F Introduced by Mack Bernard and 2 co-sponsors

The bill changes how the maximum property tax millage is set, requiring a rolled-back rate framework and new thresholds for supermajority approval to exceed it.

Chapter No. 2026-240
#taxationandfinance
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Bill Summary · SB 4F

Summary of SB 4-F (2026) — Property Tax Administration (Florida)

Purpose and intent

  • SB 4-F revises how the state determines the “maximum millage rate” that can be levied by local governments (counties, municipalities, special districts, and related entities) with the ability to vote on millage increases.
  • It also imposes new requirements related to the notice given to property owners when property taxes are proposed, and creates a uniform notice for a potential constitutional amendment proposed for the November 2026 election.
  • The bill includes a targeted temporary framework (expires end of 2026 for most provisions; a web tool for the amendment expires 2029) and allocates funds to support counties in implementing the new notice requirements.

Key provisions and changes

  1. Maximum millage rate methodology (main change)

    • Replaces the current calculation method for the maximum millage rate with the rolled-back rate used for notice purposes.
    • Affects when a taxing authority must rely on a two-thirds vote (or higher) to exceed the rolled-back rate:
      • If a proposed rate is up to 110% of the rolled-back rate, a two-thirds vote is required.
      • If the rate exceeds 110%, approval can occur by a unanimous vote (or a three-fourths vote if the body has nine or more members) or by referendum.
    • Allows authorities to exceed the rolling-back-based maximum so long as total county or total municipal ad valorem taxes do not exceed the previously calculated maximums, with exemptions for certain long-standing districts or structures.
    • Repeals a specific hospital-related adjustment currently used in some calculations, affecting how hospital-related revenues are treated in the maximum millage calculation.

  2. Uniform notice for a proposed constitutional amendment (Art. VII, Florida Constitution)

    • Department of Revenue (DOR) must establish a uniform notice if a proposed amendment revises Art. VII, sections 4, 6, and 9.
    • The uniform notice must:
      • Follow a specified format (the department-drafted form) and be delivered by the property appraiser.
      • Include a link and a QR code to a DOR-created website estimating the potential ad valorem tax savings for homesteads if the amendment were in effect (based on 2025 data).
      • Be printed on standard 8.5 x 11 paper, font size at least 12 points, bilingual as needed, and may include limited graphics.
      • Contain a prominent disclaimer that the notice is not advocating for or against the amendment.
      • Prohibit modification or editing by local property appraisers.
    • The uniform notice is to be mailed with the TRIM notice (and other related notices) when applicable.

  3. Department of Revenue web tool and related notices (Section 10)

    • DOR must create a publicly accessible website to inform taxpayers about estimated ad valorem savings from the proposed amendment, including:
      • Ballot title, summary, full text, and an interactive tool showing 2025 taxes and estimated 2025 taxes under the amendment.
      • A translation-capable, ADA-compliant interface.
      • A bold disclosure that the site is informational and not advocacy.
    • The website is intended to accompany the uniform notice required for the constitutional amendment.
    • The website provisions expire January 1, 2029; the notice provisions expire December 31, 2026 (with some references reverting to pre-enactment text after that date).

  4. Funding and fiscal impact (administrative)

    • The bill appropriates $5.5 million from General Revenue to the Department of Revenue for the 2026-2027 fiscal year to reimburse counties for the added printing/mailing costs associated with the uniform notice.
    • The Revenue Estimating Conference has not formally reviewed the bill; initial estimates suggest a neutral or negative indeterminate fiscal impact due to implementation costs offset by reimbursements.

  5. Certification and compliance (related administrative changes)

    • Counties must certify compliance with the new provisions within 30 days of adopting tax levies, including copies of relevant ordinances, rolled-back/ proposed rates, and the uniform notice advertisement.
    • Certification process also references the inclusion of a notice required by separate constitutional provisions, and aligns with changes in the notice requirements.

  6. Other statutory alignments and expirations

    • Several statutory sections (200.065, 200.069, 200.068, etc.) are amended or reenacted to reflect the new framework.
    • The amendments are temporary for a number of sections (expiring end of 2026) and are designed to be incorporated alongside other measures enacted in 2026 sessions.

Who is affected

  • Property appraisers (county-level) and their offices: responsible for mailing the uniform notice, coordinating with tax collectors, and implementing the new notice format and deadlines.
  • County and municipal taxing authorities: subject to revised maximum millage calculations and new thresholds for supermajority approvals.
  • Department of Revenue: tasked with creating and maintaining the uniform notice format and the public information website, and administering reimbursements.
  • County residents and property taxpayers: receive new uniform notices and a new informational website regarding potential tax savings from a proposed constitutional amendment.
  • Counties designated as fiscally constrained: continue to have related offset procedures updated to reflect changes in the millage framework.

Timeline and procedural aspects

  • The uniform notice and associated mailings would accompany existing TRIM and related notices during the 2026 election cycle, subject to the act’s effective date.
  • The replacement millage-rate framework applies in fiscal years following certification, with changes phased in through 2026.
  • The DOR website and uniform notice provisions are temporary: notices expire by December 31, 2026; the website-related provisions expire January 1, 2029.
  • An appropriation of $5.5 million (nonrecurring) is provided for 2026-2027 to reimburse counties; unspent funds revert at year-end 2026.

Notable political and constitutional context

  • The bill interacts with potential amendments to Article VII, Sections 4, 6, and 9, to be decided in the November 2026 general election.
  • It refrains from altering the statutory framework for other taxes beyond ad valorem (property) taxes, but ties the notice to proposed constitutional changes and informs taxpayers via a centralized portal.
  • The amendment to 200.069, 200.065, and related sections is designed to improve transparency around tax impacts of constitutional changes while aligning local procedures with a uniform statewide notice.

If you’d like, I can tailor this summary for a specific audience (general public, local government officials, or policymakers) or provide a side-by-side comparison with current law.

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

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