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HB0957 • 2026

Deferred and Unpaid Taxes

Deferred and Unpaid Taxes

Taxes
Passed Legislature

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

Sponsor
Long
Last action
2026-03-13
Official status
House - Died in Ways & Means Committee
Effective date
2026-07-01

Plain English Breakdown

The official source material does not provide information on whether tax collectors must issue certificates under specific conditions instead of selling them.

Deferred and Unpaid Taxes

This bill changes the rules for tax deferral and sales of tax certificates in Florida.

What This Bill Does

  • Limits homestead property tax deferral to properties worth $1 million or less.
  • Increases the minimum value of a tax certificate that can be sold at auction from $500 to $250.

Who It Names or Affects

  • People who own homestead property in Florida and want to defer taxes.
  • Tax collectors responsible for selling tax certificates.

Terms To Know

Homestead
A home that is protected from creditors by law, allowing the owner to live there without fear of losing it due to debt.
Tax Certificate
A document issued when someone does not pay their property taxes on time. It can be sold to collect unpaid taxes and interest.

Limits and Unknowns

  • The bill only affects properties with a value of $1 million or less.
  • It is unclear how many people will be affected by the changes in tax deferral limits.

Bill History

  1. 2026-03-13 House

    • Died in Ways & Means Committee

  2. 2026-01-13 House

    • 1st Reading (Original Filed Version)

  3. 2026-01-12 House

    • Referred to Ways & Means Committee • Referred to Intergovernmental Affairs Subcommittee • Referred to State Affairs Committee • Now in Ways & Means Committee

  4. 2026-01-05 House

    • Filed

Official Summary Text

Deferred and Unpaid Taxes; Limits specified tax deferral to properties with just value of $1 million or less; increases minimum value of tax certificate that may be sold at public auction or by electronic sale.

Current Bill Text

Read the full stored bill text 
HB 957 2026

CODING: Words stricken are deletions; words underlined are additions.
hb957-00
Page 1 of 2
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 deferred and unpaid taxes; amending 2
s. 197.252, F.S.; limiting a specified tax deferral to 3
properties with a just value of $1 million or less; 4
amending s. 197.432, F.S.; increasing the minimum 5
value of a tax certificate that may be sold at public 6
auction or by electronic sale; providing an effective 7
date. 8
9
Be It Enacted by the Legislature of the State of Florida: 10
11
Section 1. Subsection (1) of section 197.252, Florida 12
Statutes, is amended to read: 13
197.252 Homestead tax deferral.— 14
(1) Any person who is entitled to claim a homestead tax 15
exemption under s. 196.031(1) on homestead property with a just 16
value of $1 million or less may apply to defer payment of a 17
portion of the combined total of the ad valorem taxes, non-ad 18
valorem assessments, and interest accumulated on a tax 19
certificate. Any applicant who is entitled to receive the 20
homestead tax exemption but has waived it for any reason shall 21
furnish a certificate of eligibility to receive the exemption. 22
Such certificate shall be prepared by the county property 23
appraiser upon request of the taxpayer. 24
Section 2. Subsection (4) of section 197.432, Florida 25

HB 957 2026

CODING: Words stricken are deletions; words underlined are additions.
hb957-00
Page 2 of 2
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

Statutes, is amended to read: 26
197.432 Sale of tax certificates for unpaid taxes.— 27
(4) A tax certificate representing less than $500 $250 in 28
delinquent taxes on property that has been granted a homestead 29
exemption for the year in which the delinquent taxes were 30
assessed may not be sold at public auction or by electronic sale 31
as provided in subsection (1) but must be issued by the tax 32
collector to the county at the maximum rate of interest allowed. 33
Section 197.4725 or s. 197.502(3) may not be invoked if the 34
homestead exemption is granted to the person who received the 35
homestead exemption for the year in which the tax certificate 36
was issued unless any such tax certificates and accrued interest 37
represent an amount of $500 $250 or more. 38
Section 3. This act shall take effect July 1, 2026. 39