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CS/HB 1077 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
A bill to be entitled 1
An act relating to funding for body cameras; amending 2
s. 212.055, F.S.; revising the definition of 3
"infrastructure" to include body cameras in certain 4
circumstances; providing applicability; providing an 5
effective date. 6
7
Be It Enacted by the Legislature of the State of Florida: 8
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Section 1. Paragraph (d) of subsection (2) of section 10
212.055, Florida Statutes, is amended to read: 11
212.055 Discretionary sales surtaxes; legislative intent; 12
authorization and use of proceeds.—It is the legislative intent 13
that any authorization for imposition of a discretionary sales 14
surtax shall be published in the Florida Statutes as a 15
subsection of this section, irrespective of the duration of the 16
levy. Each enactment shall specify the types of counties 17
authorized to levy; the rate or rates which may be imposed; the 18
maximum length of time the surtax may be imposed, if any; the 19
procedure which must be followed to secure voter approval, if 20
required; the purpose for which the proceeds may be expended; 21
and such other requirements as the Legislature may provide. 22
Taxable transactions and administrative procedures shall be as 23
provided in s. 212.054. 24
(2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.— 25
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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 proceeds of the surtax authorized by this 26
subsection and any accrued interest shall be expended by the 27
school district, within the county and municipalities within the 28
county, or, in the case of a negotiated joint county agreement, 29
within another county, to finance, plan, and construct 30
infrastructure; to acquire any interest in land for public 31
recreation, conservation, or protection of natural resources or 32
to prevent or satisfy private property rights claims resulting 33
from limitations imposed by the designation of an area of 34
critical state concern; to provide loans, grants, or rebates to 35
residential or commercial property owners who make energy 36
efficiency improvements to their residential or commercial 37
property, if a local government ordinance authorizing such use 38
is approved by referendum; or to finance the closure of county-39
owned or municipally owned solid waste landfills that have been 40
closed or are required to be closed by order of the Department 41
of Environmental Protection. Any use of the proceeds or interest 42
for purposes of landfill closure before July 1, 1993, is 43
ratified. The proceeds and any interest may not be used for the 44
operational expenses of infrastructure, except that a county 45
that has a population of fewer than 75,000 and that is required 46
to close a landfill may use the proceeds or interest for long-47
term maintenance costs associated with landfill closure. 48
Counties, as defined in s. 125.011, and charter counties may, in 49
addition, use the proceeds or interest to retire or service 50
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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
indebtedness incurred for bonds issued before July 1, 1987, for 51
infrastructure purposes, and for bonds subsequently issued to 52
refund such bonds. Any use of the proceeds or interest for 53
purposes of retiring or servicing indebtedness incurred for 54
refunding bonds before July 1, 1999, is ratified. 55
1. For the purposes of this paragraph, the term 56
"infrastructure" means: 57
a. Any fixed capital expenditure or fixed capital outlay 58
associated with the construction, reconstruction, or improvement 59
of public facilities that have a life expectancy of 5 or more 60
years, any related land acquisition, land improvement, design, 61
and engineering costs, and all other professional and related 62
costs required to bring the public facilities into service. For 63
purposes of this sub-subparagraph, the term "public facilities" 64
means facilities as defined in s. 163.3164(41), s. 163.3221(13), 65
or s. 189.012(5), and includes facilities that are necessary to 66
carry out governmental purposes, including, but not limited to, 67
fire stations, general governmental office buildings, and animal 68
shelters, regardless of whether the facilities are owned by the 69
local taxing authority or another governmental entity. 70
b. A fire department vehicle, an emergency medical service 71
vehicle, a sheriff's office vehicle, a police department 72
vehicle, or any other vehicle, and the equipment necessary to 73
outfit the vehicle for its official use or equipment that has a 74
life expectancy of at least 5 years. 75
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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
c. Any expenditure for the construction, lease, or 76
maintenance of, or provision of utilities or security for, 77
facilities, as defined in s. 29.008. 78
d. Any fixed capital expenditure or fixed capital outlay 79
associated with the improvement of private facilities that have 80
a life expectancy of 5 or more years and that the owner agrees 81
to make available for use on a temporary basis as needed by a 82
local government as a public emergency shelter or a staging area 83
for emergency response equipment during an emergency officially 84
declared by the state or by the local government under s. 85
252.38. Such improvements are limited to those necessary to 86
comply with current standards for public emergency evacuation 87
shelters. The owner must enter into a written contract with the 88
local government providing the improvement funding to make the 89
private facility available to the public for purposes of 90
emergency shelter at no cost to the local government for a 91
minimum of 10 years after completion of the improvement, with 92
the provision that the obligation will transfer to any 93
subsequent owner until the end of the minimum period. 94
e. Any land acquisition expenditure for a residential 95
housing project in which at least 30 percent of the units are 96
affordable to individuals or families whose total annual 97
household income does not exceed 120 percent of the area median 98
income adjusted for household size, if the land is owned by a 99
local government or by a special district that enters into a 100
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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
written agreement with the local government to provide such 101
housing. The local government or special district may enter into 102
a ground lease with a public or private person or entity for 103
nominal or other consideration for the construction of the 104
residential housing project on land acquired pursuant to this 105
sub-subparagraph. 106
f. Instructional technology used solely in a school 107
district's classrooms. As used in this sub-subparagraph, the 108
term "instructional technology" means an interactive device that 109
assists a teacher in instructing a class or a group of students 110
and includes the necessary hardware and software to operate the 111
interactive device. The term also includes support systems in 112
which an interactive device may mount and is not required to be 113
affixed to the facilities. 114
g. Equipment, software, and storage necessary to allow a 115
law enforcement agency to begin, or continue, the use of body 116
cameras under s. 943.1718. 117
2. For the purposes of this paragraph, the term "energy 118
efficiency improvement" means any energy conservation and 119
efficiency improvement that reduces consumption through 120
conservation or a more efficient use of electricity, natural 121
gas, propane, or other forms of energy on the property, 122
including, but not limited to, air sealing; installation of 123
insulation; installation of energy-efficient heating, cooling, 124
or ventilation systems; installation of solar panels; building 125
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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
modifications to increase the use of daylight or shade; 126
replacement of windows; installation of energy controls or 127
energy recovery systems; installation of electric vehicle 128
charging equipment; installation of systems for natural gas fuel 129
as defined in s. 206.9951; and installation of efficient 130
lighting equipment. 131
3. Notwithstanding any other provision of this subsection, 132
a local government infrastructure surtax imposed or extended 133
after July 1, 1998, may allocate up to 15 percent of the surtax 134
proceeds for deposit into a trust fund within the county's 135
accounts created for the purpose of funding economic development 136
projects having a general public purpose of improving local 137
economies, including the funding of operational costs and 138
incentives related to economic development. The ballot statement 139
must indicate the intention to make an allocation under the 140
authority of this subparagraph. 141
4. Surtax revenues that are shared with eligible charter 142
schools pursuant to paragraph (c) shall be allocated among such 143
schools based on each school's proportionate share of total 144
school district capital outlay full-time equivalent enrollment 145
as adopted by the education estimating conference established in 146
s. 216.136. Surtax revenues must be expended by the charter 147
school in a manner consistent with the allowable uses provided 148
in s. 1013.62(4). All revenues and expenditures shall be 149
accounted for in a charter school's monthly or quarterly 150
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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
financial statement pursuant to s. 1002.33(9). If a school's 151
charter is not renewed or is terminated and the school is 152
dissolved under the provisions of law under which the school was 153
organized, any unencumbered funds received under this paragraph 154
shall revert to the sponsor. 155
Section 2. The additional uses of surtax proceeds 156
authorized by the amendments made by this act to s. 157
212.055(2)(d), Florida Statutes, may apply to a surtax in effect 158
on July 1, 2026, only to the extent such use was authorized in 159
the original referendum adopting the surtax or is authorized 160
pursuant to a subsequent resolution conditioned to take effect 161
only upon approval of a majority vote of the electors of the 162
county voting in a referendum. 163
Section 3. This act shall take effect July 1, 2026. 164