Tax Referenda

Plain English Breakdown

Checked against official source text during the last sync.

Tax Referenda

This law requires that certain tax referenda include a detailed spending analysis prepared by the government.

What This Bill Does

• Defines what 'local government spending analysis' means in Florida's laws.
• Requires local governments to provide a spending analysis when proposing new taxes through referendum.
• Gives the Department of Financial Services permission to make rules about how these analyses should be done.

Who It Names or Affects

• Local governments that want to increase taxes through referenda.
• Voters who will see the spending analysis on tax referendum ballots.

Terms To Know

local government spending analysis

A report by the government showing how a county spends money, prepared when there is a proposal to increase taxes through a vote.

Limits and Unknowns

• The bill does not specify what happens if local governments do not follow this rule.
• It's unclear from the text how detailed or specific these spending analyses will be in practice.

Official Summary Text

Tax Referenda; Defining the term “local government spending analysis”; requiring a local government spending analysis be included on certain referenda, etc.

Current Bill Text

Florida Senate
-
2026

SB 1320

By
Senator Martin

33-00842B-26 20261320__
1 A bill to be entitled
2 An act relating to tax referenda; creating s. 17.326,
3 F.S.; defining the term “local government spending
4 analysis”; requiring a local government spending
5 analysis be included on certain referenda; authorizing
6 the Department of Financial Services to adopt rules;
7 providing an effective date.
8
9 Be It Enacted by the Legislature of the State of Florida:
10
11 Section 1. Section 17.326, Florida Statutes, is created to
12 read:
13
17.326

Local government spending analysis.—

14
(1)

As used in this section, the term “local government

15
spending analysis” means a statement prepared by the department,

16
or an agency thereof, analyzing the spending of a county

17
government.

18
(2)

If a local government spending analysis has been

19
prepared, such analysis must be included on any referendum

20
proposing an increase in taxes levied by a county.

21
(3)

The department may adopt rules to implement this

22
section, including standards and requirements for a local

23
government spending analysis.

24 Section 2. This act shall take effect July 1, 2026.