Tax Referendums

Plain English Breakdown

The bill summary does not provide details on who will prepare these analyses or when they must be ready for referendums.

Tax Referendums

This bill requires that a local government spending analysis be included on referendums proposing higher taxes for a county and allows the Department of Financial Services to create rules about these analyses.

What This Bill Does

• Defines what a 'local government spending analysis' is.
• Requires that if an analysis exists, it must be included in any referendum proposing higher taxes for a county.
• Gives the Department of Financial Services permission to make rules about how these analyses should be done.

Who It Names or Affects

• Local governments and their spending on referendums.
• The Department of Financial Services, which will create rules for the spending analysis.

Terms To Know

local government spending analysis

A statement prepared by a local government or its agency analyzing how money is spent in the county.

Limits and Unknowns

• The bill does not specify what happens if no spending analysis exists.
• It's unclear who will prepare these analyses and when they must be ready for referendums.

Official Summary Text

Tax Referendums; Defines "local government spending analysis"; requires local government spending analysis be included on certain referendums.

Current Bill Text

HB 1439 2026

CODING: Words stricken are deletions; words underlined are additions.
hb1439-00
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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 tax referendums; creating s. 2
17.326, F.S.; defining the term "local government 3
spending analysis"; requiring a local government 4
spending analysis be included on certain referendums; 5
authorizing the Department of Financial Services to 6
adopt rules; providing an effective date. 7
8
Be It Enacted by the Legislature of the State of Florida: 9
10
Section 1. Section 17.326, Florida Statutes, is created to 11
read: 12
17.326 Local government spending analysis.— 13
(1) As used in this section, the term "local government 14
spending analysis" means a statement prepared by the department, 15
or an agency thereof, analyzing the spending of a county 16
government. 17
(2) If a local government spending analysis has been 18
prepared, such analysis must be included on any referendum 19
proposing an increase in taxes levied by a county. 20
(3) The department may adopt rules to implement this 21
section, including standards and requirements for a local 22
government spending analysis. 23
Section 2. This act shall take effect July 1, 2026. 24