SESSION WATCH
Became law HOUSE · SESSION 2026 · CHAPTER 2026-212

No. CS/HB 4061

Hillsborough County
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SPONSOR
Intergovernmental Affairs Subcommittee; Owen
FILED BY
Michael Owen — District 70, Republican [search donations]
EFFECTIVE
This act shall take effect June 16, 2026, except that the provisions of this act which authorize the levy of ad valorem taxation shall take effect only upon express approval by a majority vote of those qualified electors of the Land Reserve Stewardship District, as required by Section 9, Article VII of the State Constitution, voting in a referendum election held during a general election at such time as all members of the board are qualified electors who are elected by qualified electors of the ...(see bill text)

Filed under Local Government.

PROVIDED SUMMARY

Hillsborough County; Creates Land Reserve Stewardship District; establishes compliance with minimum requirements for creation of independent special district; establishes legal boundaries of district; provides for jurisdiction & charter & governing board; provides method for transition of board from landowner control to control by resident electors of district; provides for district manager, district employees, district treasurer, selection of public depository, & district budgets & financial reports; provides general powers of district; provides special powers of district to plan, finance, & provide community infrastructure & services within district; provides for bonds, borrowing, trust agreements, future ad valorem taxation, special assessments, issuance of certificates of indebtedness & tax liens; provides requirements for termination, contraction, or expansion of district; authorizes mergers; provides for required notices to purchasers of residential units within district; provides for referendum.

Full bill text →

Plain English Summary

AI-GENERATED
Creates a 3,707-acre special district with broad infrastructure and tax powers.

The bill creates a new independent special district covering 3,707 acres in Hillsborough County. It grants the district authority to build roads, utilities, and public facilities. The district can finance these projects through bonds, assessments, and future taxes.

Property owners within the district will face new financial obligations. The district can levy special assessments and maintenance taxes on their property. These charges are set annually by the district's governing board and are in addition to existing county taxes.

The district's board starts with five members elected by landowners based on acreage. As the population grows, board seats transition to residents. The district cannot levy ad valorem taxes until all board members are elected by residents.

The district must disclose its financing plans to homebuyers. Every contract for the initial sale of a residential unit must include a bold statement warning buyers about potential taxes and assessments. This ensures new owners are informed before purchasing.

KEY PROVISIONS
§ 1 Creates a new independent special district with broad infrastructure powers majors. 3(2)

AIEstablishes a new local government entity with authority to build and finance roads, water, sewer, and other public infrastructure across 3,707 acres in Hillsborough County.

“The Land Reserve Stewardship District is created and incorporated as a public body corporate and politic, an independent special and limited purpose local government” bill text, line 447 →
§ 2 Grants the district power to levy ad valorem taxes and special assessments majors. 6(12)(a)

AIAllows the district to impose property taxes and special assessments on all land within its boundaries to fund construction and maintenance of public systems.

“the board shall have the power to levy and assess an ad valorem tax on all the taxable property in the district to construct, operate, and maintain assessable improvements” bill text, line 2453 →
§ 3 Requires mandatory use of district systems and facilities majors. 6(18)

AICompels all property owners and businesses within the district to use the district's water, sewer, and other public systems, even if alternative providers exist.

“the district shall require all lands, buildings, premises, persons, firms, and corporations within the district to use the facilities of the district” bill text, line 2937 →
§ 4 Transitions board control from landowners to resident electors moderates. 5(3)(a)1.(V)

AIShifts governance from landowner-controlled to resident-elected as the district population grows, with full transition occurring at 40,000 qualified electors.

“Once 40,000 qualified electors reside within the district, all five governing board members shall be persons who are qualified electors of the district” bill text, line 1513 →
§ 5 Requires disclosure of district taxes and assessments to property purchasers moderates. 6(29)

AIMandates that all contracts for the initial sale of residential units within the district include a conspicuous notice that the district may impose additional taxes and assessments.

“THE LAND RESERVE STEWARDSHIP DISTRICT MAY IMPOSE AND LEVY TAXES OR ASSESSMENTS, OR BOTH TAXES AND ASSESSMENTS, ON THIS PROPERTY” bill text, line 3160 →
TIMELINE
7/1/2026
Chapter No. 2026-212
6/16/2026
Approved by Governor
6/15/2026
Signed by Officers and presented to Governor
3/11/2026
Ordered enrolled
3/11/2026
In Messages
3/11/2026
CS passed; YEAS 36 NAYS 0 -SJ 791
3/11/2026
Read 3rd time -SJ 791
3/11/2026
Read 2nd time -SJ 791
3/11/2026
Placed on Calendar, on 2nd reading
3/11/2026
Withdrawn from Rules -SJ 785
3/9/2026
Placed on Local Calendar, 03/11/26
2/26/2026
Received
2/25/2026
Referred to Rules
2/25/2026
In Messages
2/25/2026
CS passed; YEAS 110, NAYS 4
2/25/2026
Read 3rd time
2/25/2026
Added to Third Reading Calendar
2/25/2026
Read 2nd time
2/19/2026
Bill added to Special Order Calendar (2/25/2026)
2/10/2026
Added to Second Reading Calendar
2/10/2026
Bill released to House Calendar
2/10/2026
Reported out of State Affairs Committee
2/10/2026
Favorable by State Affairs Committee
2/6/2026
Added to State Affairs Committee agenda
2/2/2026
Now in State Affairs Committee
2/2/2026
Reported out of Ways & Means Committee
2/2/2026
Favorable by Ways & Means Committee
1/29/2026
Added to Ways & Means Committee agenda
1/29/2026
Now in Ways & Means Committee
1/29/2026
Referred to State Affairs Committee
1/29/2026
Referred to Ways & Means Committee
1/28/2026
1st Reading (Committee Substitute 1)
1/28/2026
CS Filed
1/28/2026
Laid on Table under Rule 7.18(a)
1/28/2026
Reported out of Intergovernmental Affairs Subcommittee
1/28/2026
Favorable with CS by Intergovernmental Affairs Subcommittee
1/26/2026
Added to Intergovernmental Affairs Subcommittee agenda
1/13/2026
1st Reading (Original Filed Version)
1/12/2026
Now in Intergovernmental Affairs Subcommittee
1/12/2026
Referred to State Affairs Committee
1/12/2026
Referred to Ways & Means Committee
1/12/2026
Referred to Intergovernmental Affairs Subcommittee
1/5/2026
Filed
37 EARLIER →
STAFF ANALYSES