FL S1702

Creates the "Local Government Fiscal Transparency Act" requiring local governments to post voting records on their websites for actions related to tax increases and new tax-supported debt issuances, with a 4-year history required by October 1, 2023

Mandates property appraisers and local governments to maintain websites with property tax information, including millage rate histories and tax amounts levied on each parcel, with a 4-year lookback period phased in through October 2022

Requires local governments to hold advertised public hearings at least 14 days before voting on proposed tax increases or new tax-supported debt issuances (excluding ad valorem taxes and referendum-approved debt), with specific noticing requirements including quarter-page newspaper advertisements

Establishes debt affordability analysis requirements for local governments before authorizing new tax-supported debt, including calculation of debt affordability ratios comparing debt service to available revenues over a 5-year history and 2-year projection

Expands economic development incentive reporting by counties and municipalities to the Office of Economic and Demographic Research, creating three classes of incentives (Class I: direct financial, Class II: general assistance, Class III: recruitment/retention efforts) and requiring identification of funding sources