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CS/HB 827 2026
CODING: Words stricken are deletions; words underlined are additions.
hb827-01-c1
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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 disclosure of estimated ad valorem 2
taxes; amending s. 689.261, F.S.; defining the terms 3
"listing platform" and "property"; requiring certain 4
listings to include estimated ad valorem taxes; 5
prohibiting the current owner's ad valorem taxes from 6
being displayed or used for certain purposes; 7
providing an exception; providing requirements for 8
listing platforms, the Department of Revenue, and 9
property appraisers; providing protection from 10
liability for specified parties who take certain 11
actions; providing construction; prohibiting certain 12
materials from including specified information; 13
requiring, beginning on a specified date, the 14
department to annually publish a formula, countywide 15
aggregate millage rate, and certain information on its 16
website; authorizing the department to adopt rules; 17
providing an effective date. 18
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Be It Enacted by the Legislature of the State of Florida: 20
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Section 1. Subsection (3) is added to section 689.261, 22
Florida Statutes, to read: 23
689.261 Sale of residential property; disclosure of 24
estimated ad valorem taxes to prospective purchaser.— 25
CS/HB 827 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
(3)(a) As used in this subsection, the term: 26
1. "Listing platform" means any public-facing online real 27
property listing platform, including, but not limited to, 28
websites, web applications, and mobile applications. 29
2. "Property" means residential real property located 30
within this state. 31
(b) Property visible on a listing platform must include 32
the estimated ad valorem taxes for such property. 33
1. If the ad valorem taxes are estimated using a tax 34
estimator or buyer payment calculator, the current owner's ad 35
valorem assessment or taxes may not be used to calculate the 36
estimated ad valorem taxes. The listing platform must calculate 37
and display the estimated ad valorem taxes by showing the ad 38
valorem taxes that would be due if the purchaser were taxed on 39
the listing price of the property at either: 40
a. The current millage rates using the data and formula 41
published under subparagraph (d)1.; or 42
b. The countywide aggregate average millage rate using the 43
data published under subparagraph (d)2. 44
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The use of the data and formulas provided in this subparagraph 46
constitutes a reasonable estimate of ad valorem taxes. The 47
listing platform must include a disclaimer on the same website 48
or application as the estimated ad valorem taxes that the 49
millage rates of applicable taxing authorities may vary within a 50
CS/HB 827 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
county and that the estimated ad valorem taxes do not include 51
all applicable non-ad valorem assessments or exemptions, 52
discounts, and other tax benefits, including, but not limited 53
to, transfer of the homestead assessment difference under s. 4, 54
Art. VII of the State Constitution. The ad valorem taxes of the 55
current owner of the property and for any previous year may only 56
be displayed as part of historical tax information. 57
2. If ad valorem taxes are not estimated using a tax 58
estimator or buyer payment calculator as provided in sub-59
paragraph 1., the listing platform shall include a link to the 60
property appraiser's tax estimator for the county in which the 61
property is located, if available, or to such property 62
appraiser's home page. The ad valorem taxes of the current owner 63
of the property and for any previous year may not be displayed 64
as part of historical tax information. The Department of Revenue 65
must maintain a table of links to each property appraiser's home 66
page and tax estimator, if available, on its website. 67
3. There shall be no liability on the part of, and no 68
cause of action of any nature shall arise against a listing 69
platform or licensee under chapter 475 for the accuracy of the 70
estimated ad valorem taxes of a property listed on a listing 71
platform. 72
(c) The current owner's ad valorem taxes may not be 73
included within any printed listing materials concerning a 74
property. 75
CS/HB 827 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
(d) The Department of Revenue shall annually develop a:76
1. Formula that may be used by a listing platform to 77
calculate the estimated ad valorem taxes required under sub-78
subparagraph (b)1.a. The department shall require each property 79
appraiser to provide the department with any information needed 80
to develop the formula, including, at a minimum, the county 81
name, tax district code, summary school millage rate, and 82
summary millage rate for all other applicable taxing 83
authorities. 84
2. Countywide aggregate average millage rate for each 85
county that may be used by a listing platform as required under 86
sub-subparagraph (b)1.b. 87
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The department shall require each property appraiser to provide 89
the department with any information needed to develop formula 90
under this subparagraph 1., and the countywide aggregate average 91
millage rate under this subparagraph 2. Beginning December 15, 92
2026, and annually thereafter, the department shall publish the 93
information, formula, and countywide aggregate average millage 94
rate for each county collected pursuant to this paragraph on its 95
website. 96
(e) The Department of Revenue may adopt rules to implement 97
paragraph (d). 98
Section 2. This act shall take effect February 1, 2027. 99