Florida Senate - 2025                                    SB 1308
       
       
        
       By Senator Ingoglia
       
       
       
       
       
       11-00302-25                                           20251308__
    1                        A bill to be entitled                      
    2         An act relating to ad valorem tax; amending ss.
    3         125.016 and 166.211, F.S.; authorizing a county or
    4         municipality, respectively, to establish an ad valorem
    5         tax rebate program for property owners; specifying
    6         requirements for the rebate program; providing an
    7         effective date.
    8          
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Section 125.016, Florida Statutes, is amended to
   12  read:
   13         125.016 Ad valorem tax.—
   14         (1) Annually an ad valorem tax of not exceeding 1 1/2 mills
   15  may be levied upon all property in the county, which shall be
   16  levied and collected as other county taxes are levied and
   17  collected. The taxes shall be charged to the general fund, but
   18  such revenue may be appropriated by the county for the cost of
   19  constructing, operating, maintaining, expanding, enlarging,
   20  improving, or developing any project or projects herein
   21  specified, or for the payment of the costs of removing and
   22  relocating any structures, installations, or facilities which in
   23  the opinion of the board of county commissioners may be required
   24  for the safe and efficient operation of any such projects. The
   25  Said tax may be levied, collected, and expended for any of the
   26  purposes herein specified notwithstanding the cost and expense
   27  thereof which may have been incurred in a previous year, and
   28  when so collected and used the tax shall be considered to be
   29  levied, collected and used for a county purpose.
   30         (2) Notwithstanding any law to the contrary, a county may,
   31  by ordinance, establish an ad valorem tax rebate program for
   32  property owners. The rebate program must be within designated
   33  areas where the county determines it is necessary for the
   34  health, safety, and welfare of its residents and must be
   35  available to all property owners within the same class of real
   36  estate.
   37         Section 2. Subsection (3) is added to section 166.211,
   38  Florida Statutes, to read:
   39         166.211 Ad valorem taxes.—
   40         (3) Notwithstanding any law to the contrary, a municipality
   41  may, by ordinance, establish an ad valorem tax rebate program
   42  for property owners. The rebate program must be within
   43  designated areas where the municipality determines it is
   44  necessary for the health, safety, and welfare of its residents
   45  and must be available to all property owners within the same
   46  class of real estate.
   47         Section 3. This act shall take effect July 1, 2025.