SESSION WATCH
Became law HOUSE · SESSION 2026 · CHAPTER 2026-216

No. CS/HB 4071

Palm Beach County
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SPONSOR
State Affairs Committee; Snyder
FILED BY
John Snyder — District 86, Republican [search donations]
EFFECTIVE
6/10/2026

Filed under Local Government.

PROVIDED SUMMARY

Palm Beach County; Provides that municipal service taxing unit whose primary purpose is to provide fire rescue & emergency medical services to residents in unincorporated areas of county remains service provider for specified length of time to real properties that are annexed into municipality; provides that geographical boundaries of municipal service taxing unit shall contract following annexation; prohibits Palm Beach County from levying ad valorem taxes through municipal service taxing unit on annexed real properties following annexation; requires annexing municipality to pay county annual service price for up to specified length of time; provides that county, through municipal service taxing unit, remains authority having jurisdiction & may continue to collect certain fees from annexed real properties; provides for transfer of services to annexing municipality & cessation of county jurisdiction to collect fees; provides circumstances under which such transfer & cessation may not occur; requires good faith discussions & negotiations between annexing municipality & county regarding transition of services & expenditure of assets for capital & operational purposes in areas proposed to be annexed; authorizes annexing municipality & county to enter into agreement on length of time for provision of county services, retention of county jurisdiction regarding fees, & annual service price payments; provides conflict resolution procedure in event annexing municipality & county do not enter interlocal agreement.

Full bill text →

Plain English Summary

AI-GENERATED
Mandates six-year county fire service and tax transition for annexed properties.

When a municipality annexes property from Palm Beach County, the county must continue providing fire and EMS services for six years. This prevents a sudden loss of emergency services for residents in newly annexed areas.

The county stops taxing the annexed property, but the municipality must pay the county annually for the actual cost of the services provided. This ensures the county's fire district does not lose revenue while still serving the new area.

The county retains the right to collect fire impact fees from the annexed property for the six-year period. This allows the county to continue recovering capital costs for fire infrastructure in the area.

After six years, services and fee collection automatically transfer to the municipality unless the data shows the municipality cannot provide the same service at the same cost. This creates a clear, data-driven endpoint for the transition.

KEY PROVISIONS
§ 1 Mandatory Six-Year Service Continuity majors. 1(1)

AIRequires the county to continue providing fire and EMS services to newly annexed properties for six years, overriding any local laws or charters that might otherwise transfer control immediately.

“shall remain the fire rescue and emergency medical services provider for a period of six years to real property annexed after January 1, 2027” bill text, line 51 →
§ 2 Prohibition on County Taxation of Annexed Property majors. 1(2)

AIForbids the county from levying ad valorem taxes on real property once it is annexed into a municipality, effectively removing that property from the county's tax base.

“Palm Beach County may not levy ad valorem taxes through the municipal service taxing unit on the annexed real property” bill text, line 63 →
§ 3 Municipal Payment of Actual Service Costs majors. 1(3)

AIRequires the annexing municipality to pay the county an annual service price equal to the actual cost of the fire and EMS services provided for up to six years.

“annexing municipality shall pay Palm Beach County, for the benefit of the municipal service taxing unit, a service price for a period of not more than six years which shall be the” bill text, line 66 →
§ 4 Retention of Fire Rescue Impact Fees moderates. 1(4)

AIAllows the county to continue collecting the same fire rescue impact fees from annexed properties for the duration of the six-year service period.

“Palm Beach County, through the municipal service taxing unit, remains the authority having jurisdiction and may continue to collect the same fire rescue impact fees” bill text, line 70 →
§ 5 Data-Driven Transition of Services moderates. 1(6)(c)

AIMandates that the transfer of services to the municipality only occurs if data proves the municipality can provide the same level of service at the same cost, regardless of the six-year timeline.

“transfer of fire rescue and emergency medical services to the annexing municipality shall occur unless the mutually agreed-upon data does not demonstrate that fire rescue and” bill text, line 132 →
§ 6 Exclusion of Small Enclaves moderates. 1(8)

AIExempts any real property being annexed that constitutes an enclave of 10 acres or less from the six-year service period and mandatory payment requirements.

“provisions of this act, including the six-year service period and the mandatory service price payments, shall not apply to any real property being annexed that constitutes an” bill text, line 156 →
TIMELINE
7/1/2026
Chapter No. 2026-216
6/10/2026
Approved by Governor
6/9/2026
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 792
3/11/2026
Read 3rd time -SJ 792
3/11/2026
Read 2nd time -SJ 792
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 as amended; YEAS 116, NAYS 0
2/25/2026
Read 3rd time
2/25/2026
Added to Third Reading Calendar
2/25/2026
Amendment 830687 adopted
2/25/2026
Read 2nd time
2/19/2026
Bill added to Special Order Calendar (2/25/2026)
2/11/2026
Added to Second Reading Calendar
2/11/2026
Bill referred to House Calendar
2/10/2026
1st Reading (Committee Substitute 1)
2/10/2026
CS Filed
2/10/2026
Laid on Table under Rule 7.18(a)
2/10/2026
Reported out of State Affairs Committee
2/10/2026
Favorable with CS 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
1/28/2026
Now in Ways & Means Committee
1/28/2026
Reported out of Intergovernmental Affairs Subcommittee
1/28/2026
Favorable 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
1/7/2026
Filed
36 EARLIER →
STAFF ANALYSES