FL H1277

Prohibits counties, school districts, and municipalities from levying ad valorem (property) taxes on tangible personal property, conforming Florida statutes to a proposed State Constitution amendment requiring voter approval

Repeals multiple statutory provisions related to tangible personal property taxation, including sections on assessments, tax returns, filing deadlines, exemptions for renewable energy devices, and collection procedures

Removes tangible personal property from tax rolls and assessment requirements, eliminating the separate tangible personal property assessment roll and related taxpayer filing obligations

Establishes a transitional provision allowing any levying, assessment, or collection of ad valorem taxes on tangible personal property before January 1, 2027, to continue under existing law

Takes effect only upon voter approval of the related constitutional amendment (HJR 1275) at the next general election or an earlier special election authorized for that purpose