Florida Senate - 2026 COMMITTEE AMENDMENT
Bill No. SB 856
Ì158618EÎ158618
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
02/17/2026 .
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The Committee on Rules (DiCeglie) recommended the following:
1 Senate Amendment (with title amendment)
2
3 Delete lines 56 - 141
4 and insert:
5 websites, web applications, and mobile applications. The term
6 does not include a social media platform as defined in s.
7 501.2041.
8 2. “Property” means residential real property located
9 within this state.
10 (b) Any property visible on a listing platform must include
11 the estimated ad valorem taxes for such property.
12 1. If the ad valorem taxes are estimated using a tax
13 estimator or buyer payment calculator, the current owner’s ad
14 valorem assessment or taxes may not be used to calculate the
15 estimated ad valorem taxes. The listing platform must calculate
16 and display the estimated ad valorem taxes using one of the
17 following methods:
18 a. The ad valorem taxes that would be due if the purchaser
19 were taxed on the listing price of the property at current
20 millage rates using the data and formula published under
21 subparagraph (d)1. The use of such data and formula constitutes
22 a reasonable estimate of ad valorem taxes. The listing platform
23 must include a disclaimer on the same website or application as
24 the estimated ad valorem taxes that the millage rates of
25 applicable taxing authorities may vary within a county and that
26 the estimated ad valorem taxes do not include all applicable
27 non-ad valorem assessments or exemptions, discounts, and other
28 tax benefits, including, but not limited to, transfer of the
29 homestead assessment difference under s. 4, Art. VII of the
30 State Constitution. The current owner’s and any previous years’
31 ad valorem taxes on the property may be displayed only as part
32 of historical tax information.
33 b. The ad valorem taxes that would be due if the purchaser
34 were taxed on the listing price of the property at the
35 countywide aggregate average millage rate using the data
36 published under subparagraph (d)2. The platform must include a
37 link to the property appraiser’s tax estimator for the county in
38 which the property is located, if available, or to such property
39 appraiser’s homepage. The Department of Revenue shall maintain a
40 table of links to each property appraiser’s homepage and tax
41 estimator, if available, on its website. The listing platform
42 must include a disclaimer on the same website or application as
43 the estimated ad valorem taxes stating that the millage rates of
44 applicable taxing authorities may vary within a county and that
45 the estimated ad valorem taxes do not include all applicable
46 non-ad valorem assessments or exemptions, discounts, and other
47 tax benefits, including, but not limited to, transfer of the
48 homestead assessment difference under s. 4, Art. VII of the
49 State Constitution. The current owner’s and any previous years’
50 ad valorem taxes on the property may be displayed only as part
51 of historical tax information.
52 2. If ad valorem taxes are not estimated using a tax
53 estimator or buyer payment calculator as provided in
54 subparagraph 1., the listing platform may not display the
55 current owner’s ad valorem taxes and must include a link to the
56 property appraiser’s tax estimator for the county in which the
57 property is located, if available, or to such property
58 appraiser’s homepage. The department shall maintain a table of
59 links to each county property appraiser’s homepage and tax
60 estimator, if available, on its website. The previous year’s ad
61 valorem taxes on the property may not be displayed as part of
62 historical tax information.
63 3. There is no liability on the part of, and no cause of
64 action may arise against, any person for an inaccurate
65 estimation of ad valorem taxes for a property listed on a
66 listing platform.
67 (c) The current owner’s ad valorem taxes may not be
68 included in any printed listing materials concerning a property.
69 (d)1. The department shall develop a formula that may be
70 used by a listing platform to calculate the estimated ad valorem
71 taxes required under this subsection. Each county property
72 appraiser shall provide the department with any information
73 needed to develop the formula, including, at a minimum, the
74 county name, tax district code, school district millage rate,
75 and summary millage rate for all other applicable taxing
76 authorities. Beginning December 15, 2026, and annually
77 thereafter, the department shall publish on its website the
78 formula and the information collected from each property
79 appraiser under this subparagraph.
80 2. The department shall annually develop a countywide
81 aggregate average millage rate for each county which may be used
82 by a listing platform as an alternative method of meeting the
83 requirements of this subsection. The department shall require
84 each county property appraiser to provide the department with
85 any information needed to develop the countywide aggregate
86 average millage rate. Beginning December 15, 2026, and annually
87 thereafter, the department shall publish on its website the
88 countywide aggregate average millage rate and the information
89 collected from each property appraiser under this subparagraph.
90 (e) The department may adopt rules to implement paragraph
91 (d).
92 Section 2. This act shall take effect February 1, 2027.
93
94 ================= T I T L E A M E N D M E N T ================
95 And the title is amended as follows:
96 Delete line 23
97 and insert:
98 immunity for a person for any inaccuracies in