THE BILL ITSELF

SB 1320

Tax Referenda

underlined language is being added; struck language is being deleted. Line numbers are the Legislature's own — the same ones amendments cite.

Florida Senate - 2026 SB 1320 By Senator Martin 33-00842B-26 20261320__

1 A bill to be entitled

2 An act relating to tax referenda; creating s. 17.326,

3 F.S.; defining the term “local government spending

4 analysis”; requiring a local government spending

5 analysis be included on certain referenda; authorizing

6 the Department of Financial Services to adopt rules;

7 providing an effective date.

9 Be It Enacted by the Legislature of the State of Florida:

11 Section 1. Section 17.326, Florida Statutes, is created to

12 read:

13 17.326 Local government spending analysis.—

14 (1) As used in this section, the term “local government

15 spending analysis” means a statement prepared by the department,

16 or an agency thereof, analyzing the spending of a county

17 government.

18 (2) If a local government spending analysis has been

19 prepared, such analysis must be included on any referendum

20 proposing an increase in taxes levied by a county.

21 (3) The department may adopt rules to implement this

22 section, including standards and requirements for a local

23 government spending analysis.

24 Section 2. This act shall take effect July 1, 2026.