CS/SB 7046: Taxation
GENERAL BILL by Appropriations ; Finance and Tax
Taxation; Prohibiting counties, municipalities, and special districts, respectively, from levying certain special assessments against more than a specified square footage amount per recreational vehicle parking space or campsite; prohibiting a taxpayer from being assessed certain penalties or interest under certain circumstances; revising a specified finding that a taxing authority must make in order to elect not to exempt certain property from certain ad valorem taxation; providing that the provision of electricity to a consumer at an electric vehicle charging station shall be considered the retail sale of electricity, etc.
Effective Date: Except as otherwise provided in this act and except for this section, which shall take effect upon becoming a law, this act shall take effect July 1, 2026
Last Action: 3/11/2026 Senate - Laid on Table, refer to CS/HB 1217
Bill Text: Web Page | PDF
Last Action: 3/11/2026 Senate - Laid on Table, refer to CS/HB 1217
Bill Text: Web Page | PDF
Senate Committee References:
- Appropriations (AP)
Bill History
| Date | Chamber | Action |
|---|---|---|
| 2/20/2026 | Senate |
• Submitted for consideration by Finance and Tax • On Committee agenda-- Finance and Tax, 02/25/26, 1:30 pm, 301 Senate Building |
| 2/25/2026 | Senate |
• Submitted as Committee Bill and Reported Favorably by Finance and Tax; YEAS 5 NAYS 2 • Filed • Referred to Appropriations • On Committee agenda-- Appropriations, 03/02/26, 12:00 pm, 110 Senate Building |
| 2/26/2026 | Senate |
• Introduced |
| 3/2/2026 | Senate |
• CS by- Appropriations; YEAS 12 NAYS 5 |
| 3/4/2026 | Senate |
• Pending reference review -under Rule 4.7(2) - (Committee Substitute) • Placed on Calendar, on 2nd reading • CS by Appropriations read 1st time |
| 3/6/2026 | Senate |
• Placed on Special Order Calendar, 03/11/26 |
| 3/11/2026 | Senate |
• Read 2nd time • Substituted CS/HB 1217 • Laid on Table, refer to CS/HB 1217 |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location | Track Bills |
|---|---|---|---|---|---|
| H 39 | Assessments Levied on Recreational Vehicle Parks | Nix | Compare | Last Action: 3/10/2026 H Laid on Table, refer to CS/CS/SB 118 |
|
| H 215 | Ad Valorem Taxation | Albert | Compare | Last Action: 3/13/2026 H Died in State Affairs Committee |
|
| H 393 | Ad Valorem Tax Exemption for Disabled Veterans | Woodson | Compare | Last Action: 3/13/2026 H Died in Ways & Means Committee |
|
| H 653 | Electric Vehicle Charging Taxation | Hodgers | Compare | Last Action: 3/13/2026 H Died in Ways & Means Committee |
|
| H 827 (c1) | Disclosure of Estimated Ad Valorem Taxes | Housing, Agriculture & Tourism Subcommittee | Compare | Last Action: 3/13/2026 H Died in Ways & Means Committee |
|
| H 1217 (er) | Prohibited Governmental Policies Regulating Greenhouse Gas Emissions | Commerce Committee | Compare | Last Action: 3/11/2026 H Ordered enrolled |
|
| H 1389 (er) | Affordable Housing | Housing, Agriculture & Tourism Subcommittee | Compare | Last Action: 3/13/2026 H Ordered engrossed, then enrolled |
|
| S 118 (er) | Assessments Levied on Recreational Vehicle Parks | Truenow | Compare | Last Action: 3/12/2026 S Ordered engrossed, then enrolled |
|
| S 250 (e1) | Rural Communities | Simon | Compare | Last Action: 3/13/2026 H Died in Messages |
|
| S 450 (c1) | Ad Valorem Tax Exemption for Disabled Veterans | Polsky | Compare | Last Action: 3/13/2026 S Died in Appropriations |
|
| S 680 (c1) | Electric Vehicle Charging Taxation | Mayfield | Compare | Last Action: 3/13/2026 S Died in Appropriations |
|
| S 856 (c1) | Disclosure of Estimated Ad Valorem Taxes | DiCeglie | Compare | Last Action: 3/13/2026 H Died in Messages |
|
| S 1350 | Affordable Housing Property Tax Exemptions | McClain | Compare | Last Action: 3/13/2026 S Died in Finance and Tax |
|
| S 1520 | Affordable Housing Property Tax Exemption | Calatayud | Compare | Last Action: 3/13/2026 S Died in Appropriations |
|
| S 1628 (c1) | Net-zero Policies by Governmental Entities | Avila | Compare | Last Action: 3/13/2026 S Died in Finance and Tax |
|
Bill Text
| Version | Posted | Format |
|---|---|---|
| S 7046 pb | 2/24/2026 12:56 PM | Web Page | PDF |
| S 7046 Filed | 2/25/2026 6:03 PM | Web Page | PDF |
| S 7046 c1 | 3/4/2026 12:34 PM | Web Page | PDF |
Committee Amendments
| Amendment | Sponsor | Filed | Last Committee Action | Format |
|---|---|---|---|---|
|
363594 - Amendment Delete lines 738 - 743 and insert: |
Finance and Tax (Avila) |
2/24/2026 5:28 PM |
Favorable
2/25/2026 |
Web Page
|
| Amendment | Sponsor | Filed | Last Committee Action | Format |
|---|---|---|---|---|
|
271874 - Amendment Before line 96 insert: |
Appropriations (Smith) |
2/27/2026 11:59 AM |
Withdrawn
3/2/2026 |
Web Page
|
|
216690 - Amendment Between lines 139 and 140 insert: |
Appropriations (Rouson) |
2/27/2026 9:02 AM |
Withdrawn
3/2/2026 |
Web Page
|
|
782234 - Amendment (Delete All) Delete everything after the enacting clause and insert: |
Appropriations (Gaetz) |
2/27/2026 11:59 AM |
Replaced by Committee Substitute
3/3/2026 |
Web Page
|
514398 - Amendment to Amendment (782234) Between lines 33 and 34 insert: |
Appropriations (Smith) |
3/2/2026 8:52 AM |
Withdrawn
3/3/2026 |
Web Page
|
|
734878 - Amendment to Amendment (782234) Delete lines 255 - 266 and insert: |
Appropriations (Gaetz) |
3/2/2026 9:27 AM |
Replaced by Committee Substitute
3/3/2026 |
Web Page
|
|
916018 - Amendment to Amendment (782234) Between lines 375 and 376 insert: |
Appropriations (Rouson) |
3/2/2026 9:52 AM |
Withdrawn
3/3/2026 |
Web Page
|
Floor Amendments
No Floor Amendments Available
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | S 7046 | Finance and Tax (Pre-Meeting) | 2/24/2026 1:14 PM | |
| Bill Analysis | S 7046 | Finance and Tax (Post-Meeting) | 2/26/2026 8:31 AM | |
| Bill Analysis | S 7046 | Appropriations (Pre-Meeting) | 2/27/2026 12:07 PM | |
| Bill Analysis | S 7046 | Appropriations (Post-Meeting) | 3/4/2026 12:06 PM |
Vote History - Committee
| Version | Committee | Date | Result |
|---|---|---|---|
| S 7046 pb | Finance and Tax | 2/25/2026 1:30 PM | 5 Yeas - 2 Nays |
| S 7046 Filed | Appropriations | 3/2/2026 12:00 PM | 12 Yeas - 5 Nays |
Vote History - Floor
No Vote History AvailableCitations - Statutes (53)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 72.011 | Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits. | Page 9 (pdf) |
| 125.01 | Powers and duties. | Page 63 (pdf) |
| 125.0104 | Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. | Page 72 (pdf) |
| 125.0168 | Special assessments levied on recreational vehicle parks regulated under chapter 513. | Page 10 (pdf) |
| 163.387 | Redevelopment trust fund. | Page 10 (pdf) |
| 166.021 | Powers. | Page 64 (pdf) |
| 166.201 | Taxes and charges. | Page 64 (pdf) |
| 166.223 | Special assessments levied on recreational vehicle parks regulated under chapter 513. | Page 11 (pdf) |
| 189.052 | Assessments levied on facilities regulated under chapter 513. | Page 12 (pdf) |
| 193.155 | Homestead assessments. | Page 12 (pdf) |
| 193.624 | Assessment of renewable energy source devices. | Page 73 (pdf) |
| 194.032 | Hearing purposes; timetable. | Page 16 (pdf) |
| 196.011 | Annual application required for exemption. | Page 17 (pdf) |
| 196.031 | Exemption of homesteads. | Page 18 (pdf) |
| 196.081 | Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans; exemption for surviving spouses of first responders who die in the line of duty. | Page 20 (pdf) |
| 196.173 | Exemption for deployed servicemembers. | Page 22 (pdf) |
| 196.182 | Exemption of renewable energy source devices. | Page 74 (pdf) |
| 196.1978 | Affordable housing property exemption. | Page 22 (pdf) |
| 200.065 | Method of fixing millage. | Page 25 (pdf) |
| 202.18 | Allocation and disposition of tax proceeds. | Page 26 (pdf) |
| 203.0011 | Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c. | Page 71 (pdf) |
| 203.01 | Tax on gross receipts for utility and communications services. | Page 27 (pdf) |
| 203.012 | Definitions. | Page 31 (pdf) |
| 212.04 | Admissions tax; rate, procedure, enforcement. | Page 32 (pdf) |
| 212.05 | Sales, storage, use tax. | Page 36 (pdf) |
| 212.05011 | Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c. | Page 72 (pdf) |
| 212.0516 | Page 38 (pdf) | |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | Page 40 (pdf) |
| 212.20 | Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. | Page 46 (pdf) |
| 212.205 | Sales tax distribution reporting. | Page 65 (pdf) |
| 218.12 | Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties. | Page 74 (pdf) |
| 218.125 | Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties. | Page 75 (pdf) |
| 218.135 | Offset for tax loss associated with reductions in value of certain citrus fruit packing and processing equipment. | Page 76 (pdf) |
| 218.136 | Offset for ad valorem revenue loss affecting fiscally constrained counties. | Page 76 (pdf) |
| 218.67 | Distribution for fiscally constrained counties. | Page 50 (pdf) |
| 252.35 | Emergency management powers; Division of Emergency Management. | Page 77 (pdf) |
| 259.042 | Tax increment financing for conservation lands. | Page 71 (pdf) |
| 288.062 | Rural Community Investment Program. | Page 54 (pdf) |
| 288.0655 | Rural Infrastructure Fund. | Page 77 (pdf) |
| 288.102 | Supply Chain Innovation Grant Program. | Page 79 (pdf) |
| 288.11621 | Spring training baseball franchises. | Page 65 (pdf) |
| 288.11631 | Retention of Major League Baseball spring training baseball franchises. | Page 66 (pdf) |
| 339.2816 | Small County Road Assistance Program. | Page 79 (pdf) |
| 377.817 | Page 55 (pdf) | |
| 403.064 | Reuse of reclaimed water. | Page 80 (pdf) |
| 403.0741 | Grease waste removal and disposal. | Page 81 (pdf) |
| 443.191 | Unemployment Compensation Trust Fund; establishment and control. | Page 69 (pdf) |
| 571.26 | Florida Agricultural Promotional Campaign Trust Fund. | Page 70 (pdf) |
| 571.265 | Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds. | Page 70 (pdf) |
| 589.08 | Land acquisition restrictions. | Page 91 (pdf) |
| 689.261 | Sale of residential property; disclosure of ad valorem taxes to prospective purchaser. | Page 58 (pdf) |
| 1011.62 | Funds for operation of schools. | Page 82 (pdf) |
| 1011.71 | District school tax. | Page 61 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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