Chris Dawson, Attorney, GrayRobinson and FRSA Legislative Counsel - January 2026
Four major property tax proposals advanced through the House State Affairs Committee in early December, signaling the House’s leading approaches to statewide tax relief this session. These measures now stand as the most prominent contenders among the property tax reforms under consideration. The Senate has yet to produce any of their own recommendations.
HB 211 (Overdorf) passed with an 18–7 vote and proposes a constitutional amendment allowing homeowners to transfer the full value of their accrued “Save Our Homes” tax benefit to a new homestead for non-school property taxes, helping preserve lower taxable values when they relocate. The bill also requires counties and municipalities to maintain law-enforcement funding at no less than the highest amount budgeted in FY 2025–2026 or 2026–2027, preventing reductions due to shifting tax revenues. During questions, members asked how law-enforcement funding would be protected, whether an implementing bill would be required, whether voters would understand the proposal without one and what services might experience reduced funding. Representative Overdorf explained that the constitutional requirement preserves law-enforcement budgets, that additional details will come in future legislation and that any fiscal impact on local governments would be minimal. He confirmed that the measure does not apply to EMS or fire services, that “Save Our Homes” benefits split upon divorce and that first-time home buyers are not addressed. In debate, Representative Overdorf argued that homeowners should retain the value of the “Save Our Homes” benefit wherever they choose to move.
HB 209 (Busatta) passed 18–7 and proposes a constitutional amendment increasing the homestead exemption for all ad valorem taxes, excluding school levies, by $100,000 for homeowners who carry a comprehensive multi-peril insurance policy. The measure includes the same requirement that counties and municipalities maintain law-enforcement funding at the higher of their FY 2025–2026 or 2026–2027 budget levels beginning in FY 2027–2028. Member questions focused on the definition of comprehensive multiperil insurance, potential alternatives such as capping insurance rates and how the exemption would apply to seniors or individuals dropped by insurers mid-season. Representative Duggan clarified that qualifying policies must cover multiple perils such as wind, fire or storm; that the bill does not address insurance rate caps and that homeowners without a valid policy would not qualify. Concerns were also raised about the exclusion of seniors who cannot afford insurance and the lack of fraud-prevention language. In debate, supporters emphasized that the measure gives voters a say in addressing insurance affordability, while opponents argued that the bill disproportionately disadvantages lower-income homeowners, retirees on fixed incomes and potentially undermines services such as storm management.
HB 205 (Porras) passed 18–7 and proposes a constitutional amendment eliminating all non-school ad valorem property taxes for homestead properties owned by individuals aged 65 or older. Like the other bills, it prohibits reductions in law-enforcement funding below local governments’ FY 2025–2026 or 2026–2027 levels beginning in FY 2027–2028. During
questions, Representative Porras confirmed that the exemption applies only to law-enforcement services and to seniors with homesteaded properties, with no income cap. He explained that seniors 65 years of age and older experience the greatest vulnerability to property tax pressures. Members raised concerns about potential reductions to local senior services and whether new residents aged 65-plus would qualify. Representative Porras responded that any qualifying senior with a Florida homestead would receive the exemption and that the proposal applies beyond all existing homestead exemptions. In debate, supporters highlighted the relief this measure could provide for seniors still active in the workforce and emphasized that it ultimately leaves the decision to voters. Opponents expressed concern about the absence of an income cap, the potential shift of tax burdens onto renters and the possibility of reduced funding for senior services.
HB 201 (Steele) passed 18–5 and proposes a broader constitutional amendment eliminating all non-school ad valorem property taxes for homesteaded properties. It also includes the same mandate preventing local governments from reducing law-enforcement funding below FY 2025–2026 or 2026–2027 levels starting in FY 2027–2028. During member questions, concerns centered on the exclusion of firefighters, EMS and 911 dispatchers from the protected categories; the ability of rural counties to meet required funding levels; the impact on water-management districts and whether local governments might raise sales taxes to offset lost revenue. Stelle argued that most counties have sufficient non-homestead revenue to absorb the changes and noted that specific concerns could be addressed through future legislation. He also emphasized that the proposal applies only to law-enforcement services due to prior defunding concerns. Opponents cautioned that the bill overlooks critical public-safety services such as fire protection, EMS, stormwater and youth water programs. Additional concerns included potential cuts to essential local services, substantial impacts to water-management district budgets, the risk of shifting tax burdens to working-class families and the lack of benefits for renters.
Ahead of the Legislature’s AI-focused committee week, Governor Ron DeSantis is urging lawmakers to adopt comprehensive state-level regulations on artificial intelligence to safeguard Floridians. His proposed framework would target exploitative uses of AI, prohibit the use of Chinese-developed AI tools by state and local agencies, restrict attorneys from relying on AI to generate legal filings and strengthen parental rights regarding their children’s interactions with AI platforms. The proposal also includes robust data-privacy protections by requiring that all information used to train or operate AI systems remain secure and private and by prohibiting the sale or sharing of personal data.
Governor DeSantis has emphasized that AI oversight should remain a state responsibility, pushing back on recent comments from President Trump indicating the federal government may move to preempt state action. A few elements of the Governor’s proposal align with legislation already filed by Republicans Senator Jennifer Bradley and Representative Hillary
Cassel (SB 202, HB 527). Their legislation would require a qualified human professional to review and approve any insurance claim denial involving AI. Representative Cassel’s bill is scheduled for its first hearing next week (committee week 6) in the House Insurance and Banking Subcommittee.
There will be numerous discussions next week on the evolving role of AI, with particular focus on its applications in workforce development, behavioral health and the insurance sector. These conversations are expected to shape policymakers’ understanding of both the opportunities and challenges ahead.
Chris Dawson is an Attorney and professional Lobbyist for GrayRobinson’s Orlando office and is licensed to practice law in both Florida and Alabama. He primarily focuses on lobbying and government relations for public and private sector clients at the executive and legislative levels of state government. He is credentialed as a Designated Professional Lobbyist by the Florida Association of Professional Lobbyists. Chris also holds two degrees in Civil Engineering and has experience in construction litigation and design professional malpractice defense.