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FL S7046

Bill

Status

Introduced

2/25/2026

Primary Sponsor

Appropriations

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Limits special assessments on recreational vehicle parks regulated under chapter 513 to no more than 400 square feet per parking space or campsite, requiring such parks be assessed as commercial entities like hotels rather than residential units
  • Allows homestead property assessment limitations to transfer to a lineal descendant who inherits property through a will and establishes the property as their homestead by the second January 1 after the owner's death
  • Increases the transferable tax exemption for surviving spouses of disabled veterans, veterans who died on active duty, and first responders killed in the line of duty from 100% to 120% of the amount granted when moving to a new residence
  • Expands ad valorem tax exemptions for deployed servicemembers to include additional military operations such as those in Israel/Gaza, Pacific Deterrence Initiative, Operation Southern Spear, and Multinational Force and Observers missions
  • Establishes taxation framework for electric vehicle charging stations, treating electricity provision at such stations as retail sales subject to sales tax, with requirements for station owners to register with the Department of Revenue

Legislative Description

Taxation

Last Action

Laid on Table, refer to CS/HB 1217

3/11/2026

Full Bill Text

No bill text available