THE BILL ITSELF

HB 1439

Tax Referendums

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

1 A bill to be entitled

2 An act relating to tax referendums; creating s.

3 17.326, F.S.; defining the term "local government

4 spending analysis"; requiring a local government

5 spending analysis be included on certain referendums;

6 authorizing the Department of Financial Services to

7 adopt rules; 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.