CS/SB 7046: Taxation

GENERAL BILL by Appropriations, 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; prohibiting a taxpayer from being assessed certain penalties or interest under certain circumstances; revising a specified finding that a taxing authority must make in order to elect not to exempt certain property from certain ad valorem taxation; providing that the provision of electricity to a consumer at an electric vehicle charging station shall be considered the retail sale of electricity, etc.

Current Bill Version Posted: 3/4/2026 12:34 PM

• Senate Committee References (1)

  1. Appropriations (AP)

• Related Bills (15)

  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: 3/10/2026 H Laid on Table, refer to CS/CS/SB 118	Compare
  H 215 by Albert Ad Valorem Taxation Last Action: 3/13/2026 H Died in State Affairs Committee	Compare
  H 393 by Woodson Ad Valorem Tax Exemption for Disabled Veterans Last Action: 3/13/2026 H Died in Ways & Means Committee	Compare
  H 653 by Hodgers Electric Vehicle Charging Taxation Last Action: 3/13/2026 H Died in Ways & Means Committee	Compare
  H 827 (c1) by Housing, Agriculture & Tourism Subcommittee Disclosure of Estimated Ad Valorem Taxes Last Action: 3/13/2026 H Died in Ways & Means Committee	Compare
  H 1217 (er) by Commerce Committee Prohibited Governmental Policies Regulating Greenhouse Gas Emissions Last Action: 3/11/2026 H Ordered enrolled	Compare
  H 1389 (er) by Housing, Agriculture & Tourism Subcommittee Affordable Housing Last Action: 3/13/2026 H Ordered engrossed, then enrolled	Compare
  S 118 (er) by Truenow Assessments Levied on Recreational Vehicle Parks Last Action: 3/12/2026 S Ordered engrossed, then enrolled	Compare
  S 250 (e1) by Simon Rural Communities Last Action: 3/13/2026 H Died in Messages	Compare
  S 450 (c1) by Polsky Ad Valorem Tax Exemption for Disabled Veterans Last Action: 3/13/2026 S Died in Appropriations	Compare
  S 680 (c1) by Mayfield Electric Vehicle Charging Taxation Last Action: 3/13/2026 S Died in Appropriations	Compare
  S 856 (c1) by DiCeglie Disclosure of Estimated Ad Valorem Taxes Last Action: 3/13/2026 H Died in Messages	Compare
  S 1350 by McClain Affordable Housing Property Tax Exemptions Last Action: 3/13/2026 S Died in Finance and Tax	Compare
  S 1520 by Calatayud Affordable Housing Property Tax Exemption Last Action: 3/13/2026 S Died in Appropriations	Compare
  S 1628 (c1) by Avila Net-zero Policies by Governmental Entities Last Action: 3/13/2026 S Died in Finance and Tax	Compare

• Citations - Statute (53)

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  72.011	Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits.	Page 9 (pdf)
  125.01	Powers and duties.	Page 63 (pdf)
  125.0104	Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.	Page 72 (pdf)
  125.0168	Special assessments levied on recreational vehicle parks regulated under chapter 513.	Page 10 (pdf)
  163.387	Redevelopment trust fund.	Page 10 (pdf)
  166.021	Powers.	Page 64 (pdf)
  166.201	Taxes and charges.	Page 64 (pdf)
  166.223	Special assessments levied on recreational vehicle parks regulated under chapter 513.	Page 11 (pdf)
  189.052	Assessments levied on facilities regulated under chapter 513.	Page 12 (pdf)
  193.155	Homestead assessments.	Page 12 (pdf)
  193.624	Assessment of renewable energy source devices.	Page 73 (pdf)
  194.032	Hearing purposes; timetable.	Page 16 (pdf)
  196.011	Annual application required for exemption.	Page 17 (pdf)
  196.031	Exemption of homesteads.	Page 18 (pdf)
  196.081	Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans; exemption for surviving spouses of first responders who die in the line of duty.	Page 20 (pdf)
  196.173	Exemption for deployed servicemembers.	Page 22 (pdf)
  196.182	Exemption of renewable energy source devices.	Page 74 (pdf)
  196.1978	Affordable housing property exemption.	Page 22 (pdf)
  200.065	Method of fixing millage.	Page 25 (pdf)
  202.18	Allocation and disposition of tax proceeds.	Page 26 (pdf)
  203.0011	Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.	Page 71 (pdf)
  203.01	Tax on gross receipts for utility and communications services.	Page 27 (pdf)
  203.012	Definitions.	Page 31 (pdf)
  212.04	Admissions tax; rate, procedure, enforcement.	Page 32 (pdf)
  212.05	Sales, storage, use tax.	Page 36 (pdf)
  212.05011	Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.	Page 72 (pdf)
  212.0516		Page 38 (pdf)
  212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.	Page 40 (pdf)
  212.20	Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.	Page 46 (pdf)
  212.205	Sales tax distribution reporting.	Page 65 (pdf)
  218.12	Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties.	Page 74 (pdf)
  218.125	Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties.	Page 75 (pdf)
  218.135	Offset for tax loss associated with reductions in value of certain citrus fruit packing and processing equipment.	Page 76 (pdf)
  218.136	Offset for ad valorem revenue loss affecting fiscally constrained counties.	Page 76 (pdf)
  218.67	Distribution for fiscally constrained counties.	Page 50 (pdf)
  252.35	Emergency management powers; Division of Emergency Management.	Page 77 (pdf)
  259.042	Tax increment financing for conservation lands.	Page 71 (pdf)
  288.062	Rural Community Investment Program.	Page 54 (pdf)
  288.0655	Rural Infrastructure Fund.	Page 77 (pdf)
  288.102	Supply Chain Innovation Grant Program.	Page 79 (pdf)
  288.11621	Spring training baseball franchises.	Page 65 (pdf)
  288.11631	Retention of Major League Baseball spring training baseball franchises.	Page 66 (pdf)
  339.2816	Small County Road Assistance Program.	Page 79 (pdf)
  377.817		Page 55 (pdf)
  403.064	Reuse of reclaimed water.	Page 80 (pdf)
  403.0741	Grease waste removal and disposal.	Page 81 (pdf)
  443.191	Unemployment Compensation Trust Fund; establishment and control.	Page 69 (pdf)
  571.26	Florida Agricultural Promotional Campaign Trust Fund.	Page 70 (pdf)
  571.265	Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds.	Page 70 (pdf)
  589.08	Land acquisition restrictions.	Page 91 (pdf)
  689.261	Sale of residential property; disclosure of ad valorem taxes to prospective purchaser.	Page 58 (pdf)
  1011.62	Funds for operation of schools.	Page 82 (pdf)
  1011.71	District school tax.	Page 61 (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
  3/4/2026	S	• Pending reference review -under Rule 4.7(2) - (Committee Substitute) • Placed on Calendar, on 2nd reading • CS by Appropriations read 1st time
  3/6/2026	S	• Placed on Special Order Calendar, 03/11/26
  3/11/2026	S	• Read 2nd time -SJ 785 • Substituted CS/HB 1217 -SJ 785 • Laid on Table, refer to CS/HB 1217 -SJ 785