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HB 1277: Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property

GENERAL BILL by LaMarca

Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property ; Conforms provisions to proposed amendments made to State Constitution which prohibit levying ad valorem taxes on tangible personal property by counties, school districts, & municipalities; removes provisions relating to property appraiser's assessments & effect of determinations by value adjustment boards; repeals provisions relating to extending date for filing tangible personal property tax returns; repeals provisions relating to erroneous returns & estimates of assessment when no return is filed; repeals provisions relating to tax returns to show all exemptions & claims; repeals provisions relating to exemption of renewable energy source devices; repeals provisions relating to exemption for tangible personal property; repeals provisions relating to uncollectible personal property taxes & correction of tax roll; repeals provisions relating to attachment of tangible personal property in case of removal; provides transitional provision.

Effective Date: on the effective date of the amendment to the State Constitution proposed by HJR 1275 or a similar joint resolution having substantially the same specified intent and purpose
Last Action: 1/8/2026 House - Filed
Bill Text: PDF

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  • Bill History

    Date Chamber Action
    1/8/2026 House • Filed

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  • HB 1277, Original Filed Version (Current Bill Version) Posted 1/8/2026 at 12:48 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (3)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 1275 Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property LaMarca Linked Last Action: 1/8/2026 H Filed
    S 552 Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property Bernard Identical Last Action: 12/9/2025 S Referred to Finance and Tax; Appropriations; Rules
    S 550 Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property Bernard Compare Last Action: 12/9/2025 S Referred to Finance and Tax; Appropriations; Rules

    Citations - Statutes (36)

    Citation Catchline Location in Bill Location In Bill Help
    166.131 Levy of taxes for payment of debt. Page 3 (pdf)
    166.211 Ad valorem taxes. Page 3 (pdf)
    192.001 Definitions. Page 4 (pdf)
    192.0105 Taxpayer rights. Page 6 (pdf)
    192.032 Situs of property for assessment purposes. Page 8 (pdf)
    192.042 Date of assessment. Page 12 (pdf)
    192.091 Commissions of property appraisers and tax collectors. Page 13 (pdf)
    193.016 Property appraiser’s assessment; effect of determinations by value adjustment board. Page 14 (pdf)
    193.052 Preparation and serving of returns. Page 14 (pdf)
    193.062 Dates for filing returns. Page 15 (pdf)
    193.063 Extension of date for filing tangible personal property tax returns. Page 15 (pdf)
    193.073 Erroneous returns; estimate of assessment when no return filed. Page 15 (pdf)
    193.114 Preparation of assessment rolls. Page 15 (pdf)
    194.011 Assessment notice; objections to assessments. Page 17 (pdf)
    194.013 Filing fees for petitions; disposition; waiver. Page 18 (pdf)
    194.034 Hearing procedures; rules. Page 19 (pdf)
    194.035 Special magistrates; property evaluators. Page 19 (pdf)
    194.037 Disclosure of tax impact. Page 23 (pdf)
    195.027 Rules and regulations. Page 23 (pdf)
    195.073 Classification of property. Page 24 (pdf)
    195.101 Withholding of state funds. Page 25 (pdf)
    196.011 Annual application required for exemption. Page 26 (pdf)
    196.012 Definitions. Page 26 (pdf)
    196.021 Tax returns to show all exemptions and claims. Page 30 (pdf)
    196.182 Exemption of renewable energy source devices. Page 30 (pdf)
    196.183 Exemption for tangible personal property. Page 30 (pdf)
    196.192 Exemptions from ad valorem taxation. Page 30 (pdf)
    196.1978 Affordable housing property exemption. Page 31 (pdf)
    196.19782 Exemption for affordable housing on governmental property. Page 33 (pdf)
    196.1995 Economic development ad valorem tax exemption. Page 33 (pdf)
    197.146 Uncollectible personal property taxes; correction of tax roll. Page 36 (pdf)
    197.343 Tax notices; additional notice required. Page 36 (pdf)
    197.374 Partial payment of current year taxes. Page 37 (pdf)
    197.412 Attachment of tangible personal property in case of removal. Page 37 (pdf)
    200.065 Method of fixing millage. Page 37 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 39 (pdf)

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