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Glossary of Legislative Terms

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
Senate Committee References:
  1. Appropriations (AP)

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  • 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

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  • CS/SB 7046, Committee Substitute 1 (Current Bill Version) Posted 3/4/2026 at 12:34 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (15)

    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 Track This Bill
    H 215 Ad Valorem Taxation Albert Compare Last Action: 1/13/2026 H 1st Reading (Original Filed Version) Track This Bill
    H 393 Ad Valorem Tax Exemption for Disabled Veterans Woodson Compare Last Action: 1/13/2026 H 1st Reading (Original Filed Version) Track This Bill
    H 653 Electric Vehicle Charging Taxation Hodgers Compare Last Action: 1/13/2026 H 1st Reading (Original Filed Version) Track This Bill
    H 827 (c1) Disclosure of Estimated Ad Valorem Taxes Housing, Agriculture & Tourism Subcommittee Compare Last Action: 2/2/2026 H Now in Ways & Means Committee Track This Bill
    H 1217 (er) Prohibited Governmental Policies Regulating Greenhouse Gas Emissions Commerce Committee Compare Last Action: 3/11/2026 H Ordered enrolled Track This Bill
    H 1389 (er) Affordable Housing Housing, Agriculture & Tourism Subcommittee Compare Last Action: 3/13/2026 H Ordered engrossed, then enrolled Track This Bill
    S 118 (er) Assessments Levied on Recreational Vehicle Parks Truenow Compare Last Action: 3/12/2026 S Ordered engrossed, then enrolled Track This Bill
    S 250 (e1) Rural Communities Simon Compare Last Action: 1/14/2026 H In Messages Track This Bill
    S 450 (c1) Ad Valorem Tax Exemption for Disabled Veterans Polsky Compare Last Action: 2/18/2026 S CS by Finance and Tax read 1st time Track This Bill
    S 680 (c1) Electric Vehicle Charging Taxation Mayfield Compare Last Action: 2/13/2026 S Now in Appropriations Track This Bill
    S 856 (c1) Disclosure of Estimated Ad Valorem Taxes DiCeglie Compare Last Action: 2/26/2026 H In Messages Track This Bill
    S 1350 Affordable Housing Property Tax Exemptions McClain Compare Last Action: 1/22/2026 S Introduced Track This Bill
    S 1520 Affordable Housing Property Tax Exemption Calatayud Compare Last Action: 2/13/2026 S Now in Appropriations Track This Bill
    S 1628 (c1) Net-zero Policies by Governmental Entities Avila Compare Last Action: 1/29/2026 S CS by Environment and Natural Resources read 1st time Track This Bill

    Citations - 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)

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  • SB 7046, Original Filed Version Posted 2/25/2026 at 6:03 PM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Tax (Post-Meeting) 2/26/2026 (pdf)
    Appropriations (Pre-Meeting) 2/27/2026 (pdf)
    Appropriations (Post-Meeting) 3/4/2026 (pdf)

    Related Bills (9)

    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 Track This Bill
    H 215 Ad Valorem Taxation Albert Compare Last Action: 1/13/2026 H 1st Reading (Original Filed Version) Track This Bill
    H 1217 (c1) Prohibited Governmental Policies Regulating Greenhouse Gas Emissions Commerce Committee Compare Last Action: 3/11/2026 H Ordered enrolled Track This Bill
    H 7031 Taxation Ways & Means Committee Compare Last Action: 3/12/2026 H Ordered engrossed, then enrolled Track This Bill
    S 118 (c2) Assessments Levied on Recreational Vehicle Parks Truenow Compare Last Action: 3/12/2026 S Ordered engrossed, then enrolled Track This Bill
    S 250 (e1) Rural Communities Simon Compare Last Action: 1/14/2026 H In Messages Track This Bill
    S 1350 Affordable Housing Property Tax Exemptions McClain Compare Last Action: 1/22/2026 S Introduced Track This Bill
    S 1520 Affordable Housing Property Tax Exemption Calatayud Compare Last Action: 2/13/2026 S Now in Appropriations Track This Bill
    S 1628 (c1) Net-zero Policies by Governmental Entities Avila Compare Last Action: 1/29/2026 S CS by Environment and Natural Resources read 1st time Track This Bill

    Committee Amendments (6)

    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
    PDF
    216690 - Amendment
    Between lines 139 and 140 insert:     		Appropriations
    (Rouson)     		2/27/2026
    9:02 AM     		Withdrawn
    3/2/2026     		Web Page
    PDF
    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
    PDF
    hierarchy 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
    PDF
    hierarchy 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
    PDF
    hierarchy 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
    PDF

    Committee Votes (1)

    Date Committee Result
    3/2/2026 12:00 PM Appropriations 12 Yeas - 5 Nays

    Citations - Statutes (35)

    Citation Catchline Location in Bill Location In Bill Help
    125.01 Powers and duties. Page 26 (pdf)
    125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Page 34 (pdf)
    125.0168 Special assessments levied on recreational vehicle parks regulated under chapter 513. Page 4 (pdf)
    166.021 Powers. Page 27 (pdf)
    166.201 Taxes and charges. Page 28 (pdf)
    166.223 Special assessments levied on recreational vehicle parks regulated under chapter 513. Page 4 (pdf)
    189.052 Assessments levied on facilities regulated under chapter 513. Page 5 (pdf)
    193.624 Assessment of renewable energy source devices. Page 35 (pdf)
    196.182 Exemption of renewable energy source devices. Page 36 (pdf)
    196.1978 Affordable housing property exemption. Page 5 (pdf)
    200.065 Method of fixing millage. Page 7 (pdf)
    202.18 Allocation and disposition of tax proceeds. Page 9 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 10 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 11 (pdf)
    212.205 Sales tax distribution reporting. Page 28 (pdf)
    218.12 Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties. Page 36 (pdf)
    218.125 Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties. Page 37 (pdf)
    218.135 Offset for tax loss associated with reductions in value of certain citrus fruit packing and processing equipment. Page 38 (pdf)
    218.136 Offset for ad valorem revenue loss affecting fiscally constrained counties. Page 38 (pdf)
    218.67 Distribution for fiscally constrained counties. Page 15 (pdf)
    252.35 Emergency management powers; Division of Emergency Management. Page 39 (pdf)
    288.0655 Rural Infrastructure Fund. Page 39 (pdf)
    288.102 Supply Chain Innovation Grant Program. Page 41 (pdf)
    288.11621 Spring training baseball franchises. Page 28 (pdf)
    288.11631 Retention of Major League Baseball spring training baseball franchises. Page 30 (pdf)
    339.2816 Small County Road Assistance Program. Page 41 (pdf)
    377.817 Page 19 (pdf)
    403.064 Reuse of reclaimed water. Page 42 (pdf)
    403.0741 Grease waste removal and disposal. Page 43 (pdf)
    443.191 Unemployment Compensation Trust Fund; establishment and control. Page 32 (pdf)
    571.26 Florida Agricultural Promotional Campaign Trust Fund. Page 33 (pdf)
    571.265 Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds. Page 34 (pdf)
    589.08 Land acquisition restrictions. Page 43 (pdf)
    1011.62 Funds for operation of schools. Page 44 (pdf)
    1011.71 District school tax. Page 25 (pdf)

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  • SPB 7046, Proposed Bill Posted 2/24/2026 at 12:56 PM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Tax (Pre-Meeting) 2/24/2026 (pdf)

    Committee Amendments (1)

    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
    PDF

    Committee Votes (1)

    Date Committee Result
    2/25/2026 1:30 PM Finance and Tax 5 Yeas - 2 Nays

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