THE BILL ITSELF
CS/HB 827
Disclosure of Estimated Ad Valorem Taxes
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A bill to be entitled
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An act relating to disclosure of estimated ad valorem
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taxes; amending s. 689.261, F.S.; defining the terms
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"listing platform" and "property"; requiring certain
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listings to include estimated ad valorem taxes;
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prohibiting the current owner's ad valorem taxes from
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being displayed or used for certain purposes;
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providing an exception; providing requirements for
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listing platforms, the Department of Revenue, and
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property appraisers; providing protection from
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liability for specified parties who take certain
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actions; providing construction; prohibiting certain
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materials from including specified information;
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requiring, beginning on a specified date, the
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department to annually publish a formula, countywide
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aggregate millage rate, and certain information on its
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website; authorizing the department to adopt rules;
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providing an effective date.
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Be It Enacted by the Legislature of the State of Florida:
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Section 1. Subsection (3) is added to section 689.261,
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Florida Statutes, to read:
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689.261 Sale of residential property; disclosure of
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estimated ad valorem taxes to prospective purchaser.—
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(3)(a) As used in this subsection, the term:
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1. "Listing platform" means any public-facing online real
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property listing platform, including, but not limited to,
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websites, web applications, and mobile applications.
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2. "Property" means residential real property located
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within this state.
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(b) Property visible on a listing platform must include
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the estimated ad valorem taxes for such property.
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1. If the ad valorem taxes are estimated using a tax
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estimator or buyer payment calculator, the current owner's ad
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valorem assessment or taxes may not be used to calculate the
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estimated ad valorem taxes. The listing platform must calculate
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and display the estimated ad valorem taxes by showing the ad
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valorem taxes that would be due if the purchaser were taxed on
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the listing price of the property at either:
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a. The current millage rates using the data and formula
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published under subparagraph (d)1.; or
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b. The countywide aggregate average millage rate using the
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data published under subparagraph (d)2.
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The use of the data and formulas provided in this subparagraph
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constitutes a reasonable estimate of ad valorem taxes. The
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listing platform must include a disclaimer on the same website
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or application as the estimated ad valorem taxes that the
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millage rates of applicable taxing authorities may vary within a
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county and that the estimated ad valorem taxes do not include
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all applicable non-ad valorem assessments or exemptions,
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discounts, and other tax benefits, including, but not limited
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to, transfer of the homestead assessment difference under s. 4,
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Art. VII of the State Constitution. The ad valorem taxes of the
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current owner of the property and for any previous year may only
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be displayed as part of historical tax information.
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2. If ad valorem taxes are not estimated using a tax
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estimator or buyer payment calculator as provided in sub-
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paragraph 1., the listing platform shall include a link to the
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property appraiser's tax estimator for the county in which the
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property is located, if available, or to such property
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appraiser's home page. The ad valorem taxes of the current owner
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of the property and for any previous year may not be displayed
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as part of historical tax information. The Department of Revenue
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must maintain a table of links to each property appraiser's home
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page and tax estimator, if available, on its website.
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3. There shall be no liability on the part of, and no
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cause of action of any nature shall arise against a listing
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platform or licensee under chapter 475 for the accuracy of the
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estimated ad valorem taxes of a property listed on a listing
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platform.
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(c) The current owner's ad valorem taxes may not be
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included within any printed listing materials concerning a
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property.
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(d) The Department of Revenue shall annually develop a:
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1. Formula that may be used by a listing platform to
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calculate the estimated ad valorem taxes required under sub-
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subparagraph (b)1.a. The department shall require each property
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appraiser to provide the department with any information needed
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to develop the formula, including, at a minimum, the county
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name, tax district code, summary school millage rate, and
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summary millage rate for all other applicable taxing
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authorities.
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2. Countywide aggregate average millage rate for each
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county that may be used by a listing platform as required under
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sub-subparagraph (b)1.b.
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The department shall require each property appraiser to provide
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the department with any information needed to develop formula
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under this subparagraph 1., and the countywide aggregate average
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millage rate under this subparagraph 2. Beginning December 15,
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2026, and annually thereafter, the department shall publish the
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information, formula, and countywide aggregate average millage
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rate for each county collected pursuant to this paragraph on its
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website.
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(e) The Department of Revenue may adopt rules to implement
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paragraph (d).
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Section 2. This act shall take effect February 1, 2027.