Read the full stored bill text
Florida Senate
-
2026
CS for SB 856
By
the Committee on Rules; and Senators DiCeglie, Rouson, Avila,
Berman, Massullo, Sharief, and Grall
595-02927-26 2026856c1
1 A bill to be entitled
2 An act relating to disclosure of estimated ad valorem
3 taxes; amending s. 689.261, F.S.; defining the terms
4 “listing platform” and “property”; requiring that
5 certain property listings include estimated ad valorem
6 taxes; prohibiting the use of the current owner’s ad
7 valorem assessment or taxes to calculate the estimated
8 ad valorem taxes under certain circumstances;
9 requiring listing platforms to calculate and display
10 the estimated ad valorem taxes using specified
11 methods; prohibiting the listing platform from
12 displaying the current owner’s ad valorem taxes if
13 such ad valorem taxes are not estimated using a tax
14 estimator or buyer payment calculator; requiring
15 listing platforms to include a link to the county
16 property appraiser’s homepage and tax estimator;
17 requiring the Department of Revenue to maintain on its
18 website a table of links to each county’s property
19 appraiser’s homepage and tax estimator; prohibiting
20 the previous year’s ad valorem taxes from being
21 displayed as part of a property’s historical tax
22 information; providing immunity for a person for any
23 inaccuracies in the estimated ad valorem taxes on a
24 property listed on a listing platform; prohibiting
25 printed listing materials from including specified
26 information; requiring the department to develop a
27 formula that may be used by listing platforms to
28 calculate the estimated ad valorem taxes; requiring
29 each county property appraiser to provide to the
30 department any information needed to develop such
31 formula; requiring the department, by a specified
32 date, to annually publish on its website the formula
33 and information collected; requiring the department to
34 annually develop a countywide aggregate average
35 millage rate for each county for use by listing
36 platforms; requiring the department to require each
37 county property appraiser to provide to the department
38 any information needed to develop such rate; requiring
39 the department, by a specified date, to annually
40 publish on its website the countywide aggregate
41 average millage rate for each county; authorizing the
42 department to adopt rules; providing an effective
43 date.
44
45 Be It Enacted by the Legislature of the State of Florida:
46
47 Section 1. Subsection (3) is added to section 689.261,
48 Florida Statutes, to read:
49 689.261 Sale of residential property; disclosure of ad
50 valorem taxes to prospective purchaser.—
51
(3)(a) As used in this subsection, the term:
52
1. “Listing platform” means any public-facing online real
53
property listing
service
, including, but not limited to,
54
websites, web applications, and mobile applications.
The term
55
does not include a social media platform as defined in s.
56
501.2041.
57
2. “Property” means residential real property located
58
within this state.
59
(b)
Any p
roperty visible on a listing platform must include
60
the estimated ad valorem taxes for such property.
61
1. If the ad valorem taxes are estimated using a tax
62
estimator or buyer payment calculator, the current owner’s ad
63
valorem assessment or taxes may not be used to calculate the
64
estimated ad valorem taxes. The listing platform must calculate
65
and display the estimated ad valorem taxes using one of the
66
following methods:
67
a. The ad valorem taxes that would be due if the purchaser
68
were taxed on the listing price of the property at current
69
millage rates using the data and formula published under
70
subparagraph (d)1. The use of such data and formula constitutes
71
a reasonable estimate of ad valorem taxes. The listing platform
72
must include a disclaimer on the same website or application as
73
the estimated ad valorem taxes that the millage rates of
74
applicable taxing authorities may vary within a county and that
75
the estimated ad valorem taxes do not include all applicable
76
non-ad valorem assessments or exemptions, discounts, and other
77
tax benefits, including, but not limited to, transfer of the
78
homestead assessment difference under s. 4, Art. VII of the
79
State Constitution. The current owner’s and any previous years
’
80
ad valorem taxes o
n
the property may be displayed
only
as part
81
of historical tax information.
82
b. The ad valorem taxes that would be due if the purchaser
83
were taxed on the listing price of the property at the
84
countywide aggregate average millage rate using the data
85
published under subparagraph (d)2. The platform
must
include a
86
link to the property appraiser’s tax estimator for the county in
87
which the property is located, if available, or to such property
88
appraiser’s homepage. The Department of Revenue
shall
maintain a
89
table of links to each property appraiser’s homepage and tax
90
estimator, if available, on its website. The listing platform
91
must include a disclaimer on the same website or application as
92
the estimated ad valorem taxes
stating
that the millage rates of
93
applicable taxing authorities may vary within a county and that
94
the estimated ad valorem taxes do not include all applicable
95
non-ad valorem assessments or exemptions, discounts, and other
96
tax benefits, including, but not limited to, transfer of the
97
homestead assessment difference under s. 4, Art. VII of the
98
State Constitution. The current owner’s and any previous years
’
99
ad valorem taxes o
n
the property may be displayed
only
as part
100
of historical tax information.
101
2. If ad valorem taxes are not estimated using a tax
102
estimator or buyer payment calculator as provided in
103
subparagraph
1
., the listing platform may not display the
104
current owner’s
ad valorem
taxes and
must
include a link to the
105
property appraiser’s tax estimator for the county in which the
106
property is located, if available, or to such property
107
appraiser’s homepage. The
d
epartment
shall
maintain a table of
108
links to each
county
property appraiser’s homepage and tax
109
estimator, if available, on its website. The previous year
’
s ad
110
valorem taxes o
n
the property may not be displayed as part of
111
historical tax information.
112
3. There
is no liability on the part of, and no cause of
113
action may arise against, any person for an inaccurate
114
estimation of ad valorem taxes for a property listed on a
115
listing platform.
116
(c) The current owner’s ad valorem taxes may not be
117
included in any printed listing materials concerning a property.
118
(d)1. The
d
epartment shall develop a formula that may be
119
used by a listing platform to calculate the estimated ad valorem
120
taxes required under this subsection.
E
ach
county
property
121
appraiser
shall
provide the department with any information
122
needed to develop the formula, including, at a minimum, the
123
county name, tax district code, school
district
millage rate,
124
and summary millage rate for all other applicable taxing
125
authorities. Beginning December 15, 202
6
, and annually
126
thereafter, the department shall publish on its website the
127
formula and the information collected from each property
128
appraiser under this
sub
paragraph.
129
2. The
d
epartment shall annually develop a countywide
130
aggregate average millage rate for each county
which
may be used
131
by a listing platform as an alternative method of meeting the
132
requirements of this subsection. The department shall require
133
each
county
property appraiser to provide the department with
134
any information needed to develop the countywide aggregate
135
average millage rate. Beginning December 15, 202
6
, and annually
136
thereafter, the department shall publish on its website the
137
countywide aggregate average millage rate
and the information
138
collected from each property appraiser under this subparagraph
.
139
(e) The
d
epartment may adopt rules to implement paragraph
140
(d).
141 Section 2. This act shall take effect February 1, 2027.