SB 7046: Taxation

GENERAL BILL by Finance and Tax

Taxation; Prohibiting counties, municipalities, and special districts, respectively, from levying certain special assessments against more than a specified square footage amount per recreational vehicle parking space or campsite; revising a specified finding that a taxing authority must make in order to elect not to exempt certain property from certain ad valorem taxation; exempting certain liquefied petroleum gas tanks from sales and use tax; revising the conditions required for a county to be considered a fiscally constrained county, etc.

Current Bill Version Posted: 2/25/2026 06:03 PM

• Senate Committee References (1)

  1. Appropriations (AP)

• Related Bills (9)

  Bill Number Subject Filed By Last Action and Location	Relationship Learn more about bill relationships
  H 39 by Nix Assessments Levied on Recreational Vehicle Parks Last Action: 2/17/2026 H Added to Second Reading Calendar	Compare
  H 215 by Albert Ad Valorem Taxation Last Action: 1/13/2026 H 1st Reading (Original Filed Version)	Compare
  H 1217 (c1) by Commerce Committee Prohibited Governmental Policies Regulating Greenhouse Gas Emissions Last Action: 3/2/2026 H Bill added to Special Order Calendar (3/5/2026)	Compare
  H 7031 by Ways & Means Committee Taxation Last Action: 3/2/2026 H Bill added to Special Order Calendar (3/5/2026)	Compare
  S 118 (c2) by Truenow Assessments Levied on Recreational Vehicle Parks Last Action: 2/26/2026 H In Messages	Compare
  S 250 (e1) by Simon Rural Communities Last Action: 1/14/2026 H In Messages	Compare
  S 1350 by McClain Affordable Housing Property Tax Exemptions Last Action: 1/22/2026 S Introduced	Compare
  S 1520 by Calatayud Affordable Housing Property Tax Exemption Last Action: 2/13/2026 S Now in Appropriations	Compare
  S 1628 (c1) by Avila Net-zero Policies by Governmental Entities Last Action: 1/29/2026 S CS by Environment and Natural Resources read 1st time	Compare

• Committee Amendments (6)

  Links in this section are PDF documents.

  271874 - Amendment by Appropriations (Smith)
  Before line 96 insert:
  Filed: 2/27/2026 11:59 AM
  Last Action: 3/2/2026 Senate: Withdrawn
  

  216690 - Amendment by Appropriations (Rouson)
  Between lines 139 and 140 insert:
  Filed: 2/27/2026 9:02 AM
  Last Action: 3/2/2026 Senate: Withdrawn
  

  782234 - Amendment (Delete All) by Appropriations (Gaetz)
  Delete everything after the enacting clause and insert:
  Filed: 2/27/2026 11:59 AM
  Last Action: 3/3/2026 Senate: Replaced by Committee Substitute
  

  514398 - Amendment to Amendment by Appropriations (Smith)
  Between lines 33 and 34 insert: (Parent amendment: 782234)
  Filed: 3/2/2026 8:52 AM
  Last Action: 3/3/2026 Senate: Withdrawn
  

  734878 - Amendment to Amendment by Appropriations (Gaetz)
  Delete lines 255 - 266 and insert: (Parent amendment: 782234)
  Filed: 3/2/2026 9:27 AM
  Last Action: 3/3/2026 Senate: Replaced by Committee Substitute
  

  916018 - Amendment to Amendment by Appropriations (Rouson)
  Between lines 375 and 376 insert: (Parent amendment: 782234)
  Filed: 3/2/2026 9:52 AM
  Last Action: 3/3/2026 Senate: Withdrawn
  

• Analyses (2)

  Links in this section are PDF documents.

  • Finance and Tax (Post-Meeting)   2/26/2026
  • Appropriations (Pre-Meeting)   2/27/2026

• Committee Votes (1)

  Links in this section are PDF documents.

  Date	Version	Committee	Result
  3/2/2026 12:00 PM	S 7046	Appropriations	12 Yeas - 5 Nays

• Citations - Statute (35)

  The page numbers, when listed, for citations are constantly under review. The journals or printed bills of the respective chambers should be consulted as the official documents of the Legislature.
  
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  125.01	Powers and duties.	Page 26 (pdf)
  125.0104	Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.	Page 34 (pdf)
  125.0168	Special assessments levied on recreational vehicle parks regulated under chapter 513.	Page 4 (pdf)
  166.021	Powers.	Page 27 (pdf)
  166.201	Taxes and charges.	Page 28 (pdf)
  166.223	Special assessments levied on recreational vehicle parks regulated under chapter 513.	Page 4 (pdf)
  189.052	Assessments levied on facilities regulated under chapter 513.	Page 5 (pdf)
  193.624	Assessment of renewable energy source devices.	Page 35 (pdf)
  196.182	Exemption of renewable energy source devices.	Page 36 (pdf)
  196.1978	Affordable housing property exemption.	Page 5 (pdf)
  200.065	Method of fixing millage.	Page 7 (pdf)
  202.18	Allocation and disposition of tax proceeds.	Page 9 (pdf)
  212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.	Page 10 (pdf)
  212.20	Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.	Page 11 (pdf)
  212.205	Sales tax distribution reporting.	Page 28 (pdf)
  218.12	Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties.	Page 36 (pdf)
  218.125	Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties.	Page 37 (pdf)
  218.135	Offset for tax loss associated with reductions in value of certain citrus fruit packing and processing equipment.	Page 38 (pdf)
  218.136	Offset for ad valorem revenue loss affecting fiscally constrained counties.	Page 38 (pdf)
  218.67	Distribution for fiscally constrained counties.	Page 15 (pdf)
  252.35	Emergency management powers; Division of Emergency Management.	Page 39 (pdf)
  288.0655	Rural Infrastructure Fund.	Page 39 (pdf)
  288.102	Supply Chain Innovation Grant Program.	Page 41 (pdf)
  288.11621	Spring training baseball franchises.	Page 28 (pdf)
  288.11631	Retention of Major League Baseball spring training baseball franchises.	Page 30 (pdf)
  339.2816	Small County Road Assistance Program.	Page 41 (pdf)
  377.817		Page 19 (pdf)
  403.064	Reuse of reclaimed water.	Page 42 (pdf)
  403.0741	Grease waste removal and disposal.	Page 43 (pdf)
  443.191	Unemployment Compensation Trust Fund; establishment and control.	Page 32 (pdf)
  571.26	Florida Agricultural Promotional Campaign Trust Fund.	Page 33 (pdf)
  571.265	Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds.	Page 34 (pdf)
  589.08	Land acquisition restrictions.	Page 43 (pdf)
  1011.62	Funds for operation of schools.	Page 44 (pdf)
  1011.71	District school tax.	Page 25 (pdf)

• Bill History

  S = Senate, H = House

  2/20/2026	S	• Submitted for consideration by Finance and Tax • On Committee agenda-- Finance and Tax, 02/25/26, 1:30 pm, 301 Senate Building
  2/25/2026	S	• Submitted as Committee Bill and Reported Favorably by Finance and Tax; YEAS 5 NAYS 2 • Filed • Referred to Appropriations • On Committee agenda-- Appropriations, 03/02/26, 12:00 pm, 110 Senate Building
  2/26/2026	S	• Introduced
  3/2/2026	S	• CS by- Appropriations; YEAS 12 NAYS 5