Florida 2026 Regular Session

Florida House Bill H0787

Introduced
12/17/25  
Refer
1/5/26  
Refer
1/5/26  
Refer
1/5/26  
Refer
1/5/26  

Caption

County and School District Ad Valorem Taxing Authority

Impact

The implications of H0787 are considerable for local government financing. Without the ability to levy ad valorem taxes, counties and school districts may face budget constraints as they will lose a substantial source of revenue vital for funding public services, schools, and infrastructure projects. Proponents argue this change could lead to reduced tax burdens on residents and greater tax uniformity. However, opponents express concerns over the loss of local control and flexibility in addressing specific community needs, as local governments would be reliant on state funding for their financial sustenance.

Summary

House Joint Resolution 787 proposes significant amendments to Florida's Constitution that would remove the authority of counties and school districts to levy ad valorem taxes. The resolution aims to alter provisions in Sections 3, 4, 6, and 9 of Article VII of the State Constitution. The proposed changes are specifically designed to centralize tax authority and potentially streamline taxation processes at the state level. By eliminating local ad valorem tax levies, the bill seeks to create a more uniform taxation system across Florida's various jurisdictions.

Contention

Discussions around H0787 reveal notable contention among legislators and advocacy groups. Supporters of the amendment assert that this measure could eliminate inefficiencies and disparities in tax regulations across different municipalities, thereby fostering greater economic stability. However, critics warn that the resolution may undermine local governance by stripping communities of the ability to directly manage their tax structures. This perceived shift in power from local to state authority raises questions about the long-term impacts on local economies and governance.

Companion Bills

FL H0791

Related Tax/Sales Taxes

FL H0789

Related Ad Valorem Tax Levies

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