SESSION WATCH
Died HOUSE · SESSION 2026

No. HB 1439

Tax Referendums
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SPONSOR
Sapp
FILED BY
Judson Sapp — District 20, Republican [search donations]
EFFECTIVE
7/1/2026
DIED IN
Intergovernmental Affairs Subcommittee

Filed under Taxes & Budget.

PROVIDED SUMMARY

Tax Referendums; Defines "local government spending analysis"; requires local government spending analysis be included on certain referendums.

Full bill text →

Plain English Summary

AI-GENERATED
Mandates spending analysis on county tax increase referendums.

The Department of Financial Services must prepare a spending analysis for county governments.

This analysis must appear on any referendum proposing a county tax increase.

The department may adopt rules setting standards for these analyses.

The requirement applies only to county tax increases, not other local governments.

KEY PROVISIONS
§ 1 Mandatory Inclusion of Spending Analysis on County Tax Referendums majors. 17.326(2)

AICreates a new legal requirement that a specific document must be attached to county tax increase ballots.

“such analysis must be included on any referendum proposing an increase in taxes levied by a county” bill text, line 19 →
§ 2 Definition of Local Government Spending Analysis moderates. 17.326(1)

AILegally defines the required document as a statement analyzing county government spending.

“a statement prepared by the department, or an agency thereof, analyzing the spending of a county government” bill text, line 15 →
§ 3 Rulemaking Authority for the Department moderates. 17.326(3)

AIGrants the Department of Financial Services the power to create specific standards and requirements for the analysis.

“The department may adopt rules to implement this section, including standards and requirements for a local government spending analysis” bill text, line 21 →
TIMELINE
3/13/2026
Died in Intergovernmental Affairs Subcommittee
1/15/2026
Now in Intergovernmental Affairs Subcommittee
1/15/2026
Referred to State Affairs Committee
1/15/2026
Referred to Ways & Means Committee
1/15/2026
Referred to Intergovernmental Affairs Subcommittee
1/13/2026
1st Reading (Original Filed Version)
1/9/2026
Filed
1 EARLIER →
STATUTES IT CHANGES
s. 17.326
+82 / −0