FloridaFire district bars assessments on tax-exempt churches and uses property-size formulas
The fire district cannot assess qualifying tax-exempt churches and must calculate other property charges using stated size and property-class rules.
What it does
Tax-exempt churches and other qualifying religious institutions would not be charged these fire district assessments.
Assessment calculations use all building space on commercial and industrial parcels, while residential charges continue by dwelling unit, subject to property-type limits.
The district determines a property's assessment category from the county appraiser's use code on the latest certified tax roll.
Argument forExempting qualifying religious institutions could reduce their fire district charges while preserving the district's assessment authority over other properties.
Argument againstCounting every building on a commercial or industrial parcel could produce higher assessments for owners with multiple buildings on one parcel.
More detail
The district may not levy or enforce these assessments against qualifying churches or religious institutions. This covers churches and religious institutions that are otherwise exempt from property taxes. The district may otherwise levy and enforce non-property-tax assessments under the listed state laws. This rule applies when the act takes effect upon becoming law.
The district uses combined building square footage for commercial and industrial parcels and charges residential property by dwelling unit. The methods cover commercial, industrial, residential, vacant-land, and unimproved-acreage properties within the district. The bill describes maximum assessment amounts and different size ranges for property types. The supplied text contains conflicting struck and replacement figures, so some exact rates and size thresholds cannot be confirmed. These methods apply when the act takes effect upon becoming law.
The district relies on the property use code shown on the most recent certified county tax roll. The use code covers property classifications assigned by the Santa Rosa County Property Appraiser under the state system. The Department of Revenue's property-use-code system supplies the classification framework. The classification helps determine which assessment category applies. This classification rule applies when the act takes effect upon becoming law.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jul 1Chapter No. 2026-208Latest
- Jun 10Approved by Governor Ron DeSantisBecame Law
- Jun 9Signed by Officers and presented to GovernorTo Governor
- Mar 11Ordered enrolledMinor
- Vote recorded Local Bills, Third Reading. Result: pass.Upper
- Mar 11In Messages
- Mar 11CS passed; YEAS 36 NAYS 0Passed Senate
- Mar 11Read 3rd timeMinor
- Mar 11Read 2nd timeMinor
- Mar 11Placed on Calendar, on 2nd reading
- Mar 11Withdrawn from RulesMajor
- Mar 9Placed on Local Calendar, 03/11/26
- Mar 3ReceivedMinor
- Vote recorded Passage, Third Reading. Result: pass.Lower
- Mar 3Referred to RulesMinor
- Mar 3In Messages
- Mar 3CS passed as amended; YEAS 83, NAYS 27Passed House
- Mar 3Read 3rd timeMinor
- Mar 3Added to Third Reading Calendar
- Mar 3Amendment 483483 adopted
- Mar 3Read 2nd timeMinor
- Feb 26Bill added to Special Order Calendar (3/3/2026)
- Feb 25Added to Second Reading Calendar
- Feb 25Temporarily postponed, on 2nd Reading
- Feb 19Bill added to Special Order Calendar (2/25/2026)
- Feb 17Added to Second Reading Calendar
- Vote recorded Favorable (State Affairs Committee). Result: pass.Lower
- Feb 17Bill released to House Calendar
- Feb 17Reported out of State Affairs Committee
- Feb 17Favorable by State Affairs CommitteeMinor
- Feb 13Added to State Affairs Committee agenda
- Feb 10Now in State Affairs Committee
- Vote recorded Favorable (Ways & Means Committee). Result: pass.Lower
- Feb 10Reported out of Ways & Means Committee
- Feb 10Favorable by Ways & Means CommitteeMinor
- Feb 6Added to Ways & Means Committee agenda
- Feb 6Now in Ways & Means Committee
- Feb 6Referred to State Affairs CommitteeMinor
- Feb 6Referred to Ways & Means CommitteeMinor
- Feb 51st Reading (Committee Substitute 1)Minor
- Vote recorded Favorable With Committee Substitute (Intergovernmental Affairs Subcommittee). Result: pass.Lower
- Feb 5CS FiledMinor
- Feb 5Laid on Table under Rule 7.18(a)Minor
- Feb 5Reported out of Intergovernmental Affairs Subcommittee
- Feb 5Favorable with CS by Intergovernmental Affairs SubcommitteeMinor
- Feb 3Added to Intergovernmental Affairs Subcommittee agenda
- Jan 131st Reading (Original Filed Version)Minor
- Jan 12Now in Intergovernmental Affairs Subcommittee
- Jan 12Referred to State Affairs CommitteeMinor
- Jan 12Referred to Ways & Means CommitteeMinor
- Jan 12Referred to Intergovernmental Affairs SubcommitteeMinor
- Jan 5FiledIntroduced
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