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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
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
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Be It Enacted by the Legislature of the State of Florida: 13
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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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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
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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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
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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
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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
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