Chris Dawson, Attorney, GrayRobinson and FRSA Legislative Counsel - December 2025
In October, the Revenue Estimating Conference met to discuss the impact of several proposed changes to property taxes. The Conference discussed the methodologies used by the Department of Revenue to reach impact estimates. Specifically, the Conference discussed the following proposed legislation:
HJR 201 (immediately eliminates non-school property taxes on homesteads)
■ The Conference adopted the high estimate, which has a statewide recurring impact of $18,289,515,902.
HJR 203 (gradually phases out non-school property taxes on homesteads, fully eliminating them in 2037)
■ The Conference adopted the high estimate, which has a statewide recurring impact of $13,272,938,219.
■ The estimate does not fully capture the effect of new home constructions, home sales and switching homesteads.
■ This amendment fully eliminates non-school property taxes on homesteads in 2037 but this does not show up anywhere in the estimates because 2037 is beyond the forecast window.
HJR 205 (provides a full exemption for non-school homestead property taxes for residents aged 65 or older)
■ The Conference adopted the middle estimate, which has a statewide recurring impact of $6,688,355,044.
■ The Conference expressed concerns that the methodology adopted may not reflect an accurate distribution of the value of homes owned by seniors. The Conference discussed whether there is any methodology that could account for that discrepancy and concluded there was no way to do so. They also concluded there was no way to know whether the estimate would overrepresent low-value or high-value homes.
HJR 207 (introduces a new 25 percent CPI adjusted homestead exemption applied after existing exemption)
■ The Conference adopted the high estimate, which has a statewide recurring impact of $4,602,775,850.
■ There was only a high and low estimate for this proposed amendment.
HJR 209 (adds a $100,000 homestead exemption for properties with a multiperil insurance policy)
■ The Conference did not adopt an estimate for this proposed amendment and will consider it again at a later conference.
■ The estimates rely on an ambiguous or unknown definition of “multiperil insurance,” so the Conference waited to adopt any methodology to see if there can be a new methodology that uses a clearer definition.
HJR 211 (removes the $500,000 cap on the transferable “Save Our Homes” property tax benefit for all non-school property taxes)
■ The Conference adopted the estimate, which has a statewide recurring impact of $336,848,018.
■ There was only one estimate provided for this proposed amendment.
HJR 213 (makes homestead property assessments for non-school property occur once every three years and changes the maximum assessment to 15 percent once every three years)
■ The Conference did not adopt an estimate for this proposed amendment and will consider it again at a later conference.
■ The Conference believed that the methodology could not account for certain effects portability may have on taxable values. The Conference waited to adopt any methodology to see if that effect could be accounted for in a new estimate.
HB 215 (allows married couples to combine up to $500,000 of their "Save Our Homes" benefits from their previous homes before their marriage and requires millage rate increases to be approved by a two-thirds vote of the local governing body)
■ The Conference did not adopt an estimate for this proposed amendment at this time.
■ Since this proposed bill has two separate components, the Conference decided to split the bill into two separate, partial bill write-ups.
■ The estimate for this proposed bill relied on reasonable but arbitrary guesses on how many married couples would be able to take advantage of the proposed benefit, but the Conference agreed there was no better way of making the estimate. However, the estimate may include some non-marital households or others who would not actually benefit from the statute.
■ The Conference agreed that the provision in the statute that requires a two-thirds vote for millage rate increases would have an impact of zero.
The Conference assumed, for purposes of estimates, that all the proposed amendments would be self-executing and all the estimates may underestimate the true impact of the proposed changes. There is no impact if a piece of proposed legislation is not passed. For most proposed changes, the Department of Revenue provided the conference with three different methodologies to produce a high, middle and low estimate. The estimates all assume that only the proposed change being considered will be passed. There are no estimates of the impact of multiple changes being adopted.
Senate President Jim Boyd
Republican Senator Jim Boyd has been chosen by his colleagues to serve as the next President of the Florida Senate, succeeding President Ben Albritton after the November 2026 elections. Currently, Senate Majority Leader Boyd brings extensive experience as both a lawmaker and business leader.
Speaker Sam Garrison
Republican Representative Sam Garrison was sworn in as the next Speaker of the Florida House. His widely praised address emphasized humility, reflection and accountability, warning Republicans against complacency amid their current supermajority of 85 out of 120 seats. Garrison reminded members that Democrats once held power for 122 years, urging unity
amid recent intra-party tensions. As he prepares to lead the 2027 and 2028 sessions, he noted that while the legislative process can be messy, the focus must remain on producing results and a balanced budget that reflects Florida’s priorities.
Central Florida Infrastructure and Transportation
Governor Ron DeSantis announced several major Central Florida transportation projects aimed at reducing congestion and improving infrastructure. Plans include 17 miles of new express lanes on I-4, a 100-space truck parking facility to enhance freight safety and the nation’s first Advanced Air Mobility vertiport. Many projects are being expedited under the state’s Moving Florida Forward Infrastructure Initiative.
State Manufacturing
Florida Commerce Secretary Alex Kelly warned legislators that the state’s manufacturing workforce is aging rapidly, with over half of workers older than 45 and retirements outpacing new entrants. He stressed that while Florida ranks third nationally among manufacturing companies, sustaining growth will require attracting and developing new talent to maintain the industry’s competitiveness.
Audit of DBPR Reviewed
An audit presented to the House State Administration Budget Subcommittee uncovered major oversight failures within the Department of Business and Professional Regulation (DBPR) related to Florida’s prescription drug supply chain. The report found weak compliance controls, inaccurate registries and lapses in IT security. DBPR Secretary Melanie Griffin acknowledged the deficiencies but attributed them in part to staff and leadership turnover during the review period. She emphasized that corrective measures have been implemented and that no consumer harm was reported. Lawmakers from both parties called for stronger accountability, cybersecurity measures and systemic reforms to prevent future failures.
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.