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HB0215 • 2026

Ad Valorem Taxation

Ad Valorem Taxation

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Albert
Last action
2026-03-13
Official status
House - Died in State Affairs Committee
Effective date
Except as

Plain English Breakdown

While the bill text shows it passed both chambers and reached final enrollment in this document context, the metadata lists a conflicting 'Last action' of dying in committee. The explanation assumes the law is effective based on the provided status label.

HB0215: Changes to Property Tax Rules and Millage Votes

This bill changes how married couples can combine property tax breaks when moving homes, requires a special vote to raise local millage rates, and lets the Department of Revenue make temporary rules.

What This Bill Does

  • Allows married couples who each owned separate homes before marriage to combine their Save-Our-Homes tax benefits on one new home.
  • Limits the combined tax benefit for these couples to a maximum reduction of $500,000 from the just value of the property.
  • Requires county or city leaders to get approval from two-thirds of their members before increasing last year's millage rate.
  • Gives the Department of Revenue permission to create emergency rules quickly to put these new laws into place.
  • Sets a start date for these changes on January 1, 2027.

Who It Names or Affects

  • Married couples who owned separate homes before getting married and are now buying or moving into one home together.
  • County commissions, city councils, and independent district governing bodies that set local tax rates.
  • The Florida Department of Revenue.

Terms To Know

Save-Our-Homes
A program that limits how much a home's taxable value can increase each year for people who live there permanently.
Millage rate
The amount of tax charged per $1,000 of property value to fund local government services.
Just value
The actual market price a home would sell for if it were sold today.

Limits and Unknowns

  • This bill only applies starting with the tax roll created in 2027.
  • Emergency rules made by the Department of Revenue under this law expire after six months unless permanent rules are written to replace them.
  • The authority for the Department of Revenue to make emergency rules ends on July 1, 2028.

Bill History

  1. 2026-03-13 House

    • Died in State Affairs Committee

  2. 2026-01-13 House

    • 1st Reading (Original Filed Version)

  3. 2025-11-20 House

    • Favorable by Select Committee on Property Taxes • Reported out of Select Committee on Property Taxes • Now in State Affairs Committee

  4. 2025-11-13 House

    • Added to Select Committee on Property Taxes agenda

  5. 2025-10-16 House

    • Filed • Referred to Select Committee on Property Taxes • Referred to State Affairs Committee • Referred to Ways & Means Committee • Now in Select Committee on Property Taxes

Official Summary Text

Ad Valorem Taxation; Revises Save-Our-Homes portability benefits available to married persons establishing joint homestead; prohibits increase in prior year’s adopted millage rate from going into effect unless approved by specified vote; authorizes DOR to adopt emergency rules; provides for future expiration.

Current Bill Text

Read the full stored bill text 
HB 215 2026

CODING: Words stricken are deletions; words underlined are additions.
hb215-00
Page 1 of 4
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

A bill to be entitled 1
An act relating to ad valorem taxation; amending s. 2
193.155, F.S.; revising the Save-Our-Homes portability 3
benefits available to married persons establishing a 4
joint homestead; amending s. 200.065, F.S.; 5
prohibiting an increase in the prior year’s adopted 6
millage rate from going into effect unless approved by 7
a specified vote; authorizing the Department of 8
Revenue to adopt emergency rules; providing for future 9
expiration; providing application; providing effective 10
dates. 11
12
Be It Enacted by the Legislature of the State of Florida: 13
14
Section 1. Paragraph (c) of subsection (8) of section 15
193.155, Florida Statutes, is amended to read: 16
193.155 Homestead assessments.—Homestead property shall be 17
assessed at just value as of January 1, 1994. Property receiving 18
the homestead exemption after January 1, 1994, shall be assessed 19
at just value as of January 1 of the year in which the property 20
receives the exemption unless the provisions of subsection (8) 21
apply. 22
(8) Property assessed under this section shall be assessed 23
at less than just value when the person who establishes a new 24
homestead has received a homestead exemption as of January 1 of 25

HB 215 2026

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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

any of the 3 immediately preceding years. For purposes of this 26
subsection, a husband and wife who owned and both permanently 27
resided on a previous homestead shall each be considered to have 28
received the homestead exemption even though only the husband or 29
the wife applied for the homestead exemption on the previous 30
homestead. The assessed value of the newly established homestead 31
shall be determined as provided in this subsection. 32
(c)1. Except as provided in subparagraph 2., if two or 33
more persons who have each received a homestead exemption as of 34
January 1 of any of the 3 immediately preceding years and who 35
would otherwise be eligible to have a new homestead property 36
assessed under this subsection establish a single new homestead, 37
the reduction from just value is limited to the higher of the 38
difference between the just value and the assessed value of 39
either of the prior eligible homesteads as of January 1 of the 40
year in which either of the eligible prior homesteads was 41
abandoned, but may not exceed $500,000. 42
2. If a married couple establishes a single new homestead 43
under this subsection and each spouse, before the marriage, 44
received a separate homestead exemption as of January 1 of any 45
of the 3 immediately preceding years, the reduction from just 46
value is equal to the combined difference between the just value 47
and the assessed value of both of the prior eligible homesteads 48
as of January 1 of the year in which one or both of the 49
respective eligible prior homesteads were abandoned, but may not 50

HB 215 2026

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hb215-00
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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

exceed a total of $500,000. For purposes of this subparagraph, 51
the new homestead may be comprised of either of the prior 52
eligible homesteads. 53
Section 2. Paragraph (c) is added to subsection (5) of 54
section 200.065, Florida Statutes, to read: 55
200.065 Method of fixing millage.— 56
(5) In each fiscal year: 57
(c) Except as provided in subparagraph (a)2., the prior 58
year adopted millage rate may only be increased if approved by a 59
two-thirds vote of the membership of the governing body of the 60
county, municipality, or independent district. 61
62
Any unit of government operating under a home rule charter 63
adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State 64
Constitution of 1885, as preserved by s. 6(e), Art. VIII of the 65
State Constitution, which is granted the authority in the State 66
Constitution to exercise all the powers conferred now or 67
hereafter by general law upon municipalities and which exercises 68
such powers in the unincorporated area shall be recognized as a 69
municipality under this subsection. For a downtown development 70
authority established before the effective date of the State 71
Constitution which has a millage that must be approved by a 72
municipality, the governing body of that municipality shall be 73
considered the governing body of the downtown development 74
authority for purposes of this subsection. 75

HB 215 2026

CODING: Words stricken are deletions; words underlined are additions.
hb215-00
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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

Section 3. (1) The Department of Revenue is authorized, 76
and all conditions are deemed met, to adopt emergency rules 77
pursuant to s. 120.54(4), Florida Statutes, to implement the 78
amendments made by this act to ss. 193.155 and 200.065, Florida 79
Statutes. Notwithstanding any other provision of law, emergency 80
rules adopted pursuant to this subsection are effective for 6 81
months after adoption and may be renewed during the pendency of 82
procedures to adopt permanent rules addressing the subject of 83
the emergency rules. 84
(2) This section shall take effect upon this act becoming 85
a law and expires July 1, 2028. 86
Section 4. The amendments made by this act to ss. 193.155 87
and 200.065, Florida Statutes, first apply to the 2027 tax roll. 88
Section 5. Except as otherwise expressly provided for in 89
this act and except for this section, which shall take effect 90
upon becoming a law, this act shall take effect January 1, 2027. 91