SB 856 Florida Senate · 2026 Regular Session

Disclosure of Estimated Ad Valorem Taxes

Summary

Disclosure of Estimated Ad Valorem Taxes; Defining the terms “listing platform” and “property”; requiring that certain property listings include estimated ad valorem taxes; requiring the Department of Revenue to maintain on its website a table of links to each county’s property appraiser’s homepage and tax estimator; requiring the department to develop a formula that may be used by listing platforms to calculate the estimated ad valorem taxes; requiring the department to annually develop a countywide aggregate average millage rate for each county for use by listing platforms, etc.

Bill status died 3 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Feb 2026

Senate Passage

Feb 2026

House Passage

Governor

Introduced Jan 13, 2026 Last action Mar 13, 2026

Maddy AI version diff · 1 comparison

What changed between versions

S 856 Filed → S 856 c1 · 5 edits

MODERATE

The bill was amended to add specific definitions excluding social media platforms, clarify when historical tax information can be displayed, and establish a new immunity provision protecting individuals from liability for tax estimation errors. The committee substitute also refined the requirements for the Department of Revenue to maintain links to county property appraisers and updated the effective date to February 1, 2027.

Scope change

The bill's scope was narrowed by explicitly excluding social media platforms from the definition of 'listing platform' and clarifying restrictions on displaying historical tax information.

DEFINITION

Added language to exclude social media platforms from the definition of 'listing platform' to clarify which online services must comply with tax disclosure requirements.

REQUIREMENT

Added a new immunity provision stating that no person can be held liable for inaccurate tax estimations on property listings.

Strengthened restrictions on displaying historical tax information by explicitly prohibiting the previous year's ad valorem taxes from being shown when tax estimators are not used.

Clarified that the Department of Revenue must maintain a table of links to county property appraisers' homepages and tax estimators for use by listing platforms.

TIMELINE

Updated the effective date of the act from an unspecified date to February 1, 2027.

Floor votes · Senate Feb 26, 2026

How they voted

38–0

Passed · 2 other

Total votes 40

Feb 26, 2026

D Democratic11

10 Yea 1

90% Yea

I Independent1

1 Yea

100% Yea

R Republican28

27 Yea 1

96% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 26, 2026

Upper · Passed

CS passed; YEAS 37 NAYS 0

upper

Feb 19, 2026

Upper · Passed

Pending reference review -under Rule 4.7(2) - (Committee Substitute)

upper

Feb 12, 2026

Upper · Passed

On Committee agenda-- Rules, 02/17/26, 12:00 pm, 412 Knott Building

upper

Feb 5, 2026

Upper · Passed

Favorable by Appropriations; YEAS 17 NAYS 0

upper

Feb 2, 2026

Upper · Passed

On Committee agenda-- Appropriations, 02/05/26, 9:00 am, 110 Senate Building

upper

Jan 28, 2026

Upper · Passed

Favorable by Finance and Tax; YEAS 8 NAYS 0

upper

Jan 23, 2026

Upper · Passed

On Committee agenda-- Finance and Tax, 01/28/26, 3:45 pm, 301 Senate Building

upper

Jan 13, 2026

Introduced

upper

Dec 16, 2025

Committee

Referred to Finance and Tax; Appropriations; Rules

upper

1 primary · 6 co-sponsors