Taxation

New section imposes a tax on gross receipts from utility services delivered to owners/operators of electric vehicle charging stations, effective October 1, 2026. Owners who produce their own electrical energy are directly liable for the tax and must register with the Department of Revenue. Distribution companies are relieved of collection responsibility if they hold an affidavit from the EV station owner.

The threshold for a county to be considered fiscally constrained was lowered from $10 million to $5 million in revenue raised by one mill of taxation. This significantly expands the number of counties eligible for additional sales tax distributions and related benefits.

New section adds an exemption from sales tax for tangible personal property sold to contractors employed by state universities (as identified in s. 1000.21(9)) when the property becomes part of public works owned by the university, with a refund mechanism requiring quarterly applications.

The Rural Community Investment Program tax credit was reduced from 50% to 25% of investor contributions in rural funds.

New section (s. 212.0516) provides that electricity provided at an electric vehicle charging station is considered a retail sale of electricity subject to the 4.35% sales tax rate and the utility gross receipts tax. Purchases for resale include up to 105% of electricity going into vehicle batteries. Sellers are relieved of collection responsibility if they hold a valid affidavit from the EV station owner.

New section expands the list of events exempt from admissions tax to include: NFL championship/Pro Bowl, collegiate tournament semifinals/championships, MLB/MLS/NBA/NHL all-star games, MLB Home Run Derby, FIFA World Cup matches, Formula One Grand Prix races, Daytona 500, NASCAR Cup Series Championship at Homestead-Miami Speedway, NBA all-star events, freshwater fishing tournaments, postseason NCAA football, gun club admissions/membership fees, state park admissions/annual passes, and ATP Masters 1000/WTA 1000 tournament admissions (expires July 1, 2029).

The net-zero prohibition section (s. 377.817) was substantially simplified: removed extensive definitions of carbon-intensive activities and products, shortened the net zero policy definition, changed the affidavit recipient from the Department of Environmental Protection to the Department of Revenue, and added exceptions for utility boards, the Florida Public Service Commission, and general law authority including air/water pollution control programs.

New section allows taxpayers to claim interest on tax refunds in circuit court actions contesting assessments or denials of refund, provided the claim is asserted concurrently with the action. Establishes a 60-day filing deadline that cannot be waived or tolled.

New section revises the list of public bodies exempt from appropriating revenues to the redevelopment trust fund, adding special districts levying taxes in more than one county, districts with ad valorem as sole revenue source, library districts, neighborhood improvement districts, metropolitan transportation authorities, water management districts, hospital districts, and children's services districts.

New section provides that when a homestead property owner dies and devises the property by will to only one lineal descendant, it is not a change in ownership if the descendant makes it their homestead by the second January 1 after death and files proof of entitlement. This preserves the assessment limitation for the heir.

New section specifies that an owner who inherits an interest in property (held by entireties or jointly with right of survivorship) is allowed a homestead exemption of up to $25,000 on the residence and contiguous real property.

New section allows surviving spouses of disabled veterans, service-connected deceased veterans, and first responders who die in the line of duty to transfer an exemption of up to 120% of the amount granted from the most recent ad valorem tax roll to a new residence.

New section adds five military operations that qualify servicemembers for an ad valorem tax exemption: European Reassurance/Deterrence Initiative (2014), Operations in Israel/Gaza Strip Mediterranean territorial seas and air spaces (March 2023), Pacific Deterrence Initiative (2021), Operation Southern Spear (2025), and Multinational Force and Observers (1981).

The affordable housing exemption provision was changed: instead of requiring a 'final site plan approval within 4 years before adoption,' it now requires that a building permit was issued on or after July 1, 2026 for residential unit development within 4 years before the ordinance's adoption. Also added that ordinances adopted before July 1, 2026 remain valid until expiration.

New section requires online real estate listing platforms to display estimated ad valorem taxes on residential property listings using specified calculation methods. Prohibits displaying the current owner's taxes in printed materials. Requires the Department of Revenue to develop and publish a formula and countywide aggregate average millage rate for each county. Effective February 1, 2027.

New sections provide that if a homestead exemption or assessment limitation was granted due to a clerical mistake or on property deemed abandoned, the taxpayer cannot be assessed penalty or interest. Back taxes are limited to 5 years before notification, and no back taxes are owed if the person voluntarily discloses the error before being notified.