Legislative Update: House property tax reform proposals filed
October 17, 2025
By FICPA Governmental Affairs
As the 2026 Legislative Session draws nearer, conversations in the Capitol are centered on a single, guiding principle: efficiency. The Legislature met for Interim Committee Week 2, holding multiple committee meetings with presentations from state agencies. The theme of efficiency continued, as interim committees met with a renewed emphasis on internal government “housekeeping.” From streamlining rulemaking to local government audits, lawmakers are emphasizing improved performance and transparency across state operations.
Of interest to the profession, the Senate Committee on Governmental Oversight & Accountability received a presentation (watch the full meeting) on rulemaking and the new rule review process established under SB 108, Administrative Procedures by Sen. Erin Grall (2025). The legislation that passed last Session, which amended the Administrative Procedures Act, requires all state agencies to complete a comprehensive review of existing administrative rules to ensure they remain current, consistent with legislative intent and supported by statutory authority. The Legislature has a strong interest in ensuring that legislation passed is implemented by agencies in a timely manner.
Under the law, each agency must review all rules adopted before July 1, 2025, by July 1, 2030. Rules adopted after July 1, 2025, must be reviewed during the fifth year following adoption. When reviewing a rule, agencies must determine whether it remains a valid exercise of legislative authority, reflects current statutory language, requires updates or should be repealed. Agencies can choose to make no change, make a technical or substantive change or repeal a rule entirely. The legislature’s goal is to ensure the bills they pass into law are effective, and if rulemaking goes outside of the scope of the legislative intent, those rules are repealed.
The bill also introduces new licensing transparency requirements. Beginning Oct. 1, 2025, agencies issuing licenses must track compliance with statutory timeframes. By Oct. 1, 2026, they must include data on license volume, processing and outcomes within their regulatory plans. The Legislature’s Joint Administrative Procedures Committee (JAPC) will publish a consolidated report of this information by Dec. 31 each year.
As these conversations around efficiency and government reform continue to evolve, the FICPA remains closely engaged to ensure that any proposed changes enhance accountability without creating unintended burdens on Florida's CPAs. The FICPA will monitor these developments and keep you updated on policy changes in Tallahassee.
Property Tax Reform Proposals Released in Florida House
On Thursday, the Florida House began releasing its proposals for property tax reform. After a long summer of discussions around property tax reform, Speaker Daniel Perez issued a memo outlining the House’s initial concepts. In total, eight proposals were filed by members in the House.
Categorical eliminations
• HJR 201 by Rep. Steele eliminates non-school homestead property taxes.
• HJR 203 by Rep. Miller phases out non-school homestead property taxes over a 10-year period. Each year, homeowners would receive an additional $100,000 exemption. After 10 years, all non-school homestead property taxes would be eliminated.
• HJR 205 by Rep. Porras exempts Florida residents over the age of 65 from paying non-school homestead property taxes.
Additional exemptions
• HJR 207 by Rep. Abbott creates a new homestead exemption for non-school property taxes equal to 25% of the assessed value of the house. In addition to providing relief to current homeowners, it would also benefit first-time homebuyers.
• HJR 209 by Rep. Busatta creates a new property insurance relief homestead tax exemption. Homestead property owners who have property insurance will be entitled to an additional $100,000 exemption on non-school property taxes.
Reforms
• HJR 211 by Rep. Overdorf eliminates the cap on portability, allowing a homeowner to transfer their entire accumulated Save Our Homes benefit to their new home, even if that home has a lesser value.
• HJR 213 by Rep. Griffitts limits the growth in assessed value of non-school homestead property taxes to 3% over three years for homestead property (currently, it is 3% per year) and 15% over three years for non-homestead property (currently, it is 10% per year).
• HB 215 by Rep. Albert makes various statutory changes including requiring a two-thirds vote for any increase in the millage rate and allowing newly married couples to combine their accumulated Save Our Homes benefits.
All of these proposals must still move through the full legislative process, including committee hearings and votes in both the House and Senate, before being placed on the 2026 ballot, where they would require 60% voter approval to be adopted. It is important to note that the governor does not have veto power over joint resolutions that place constitutional amendments on the ballot. This marks the beginning of a much longer policy discussion. The FICPA will continue to monitor developments closely and keep members informed as these proposals advance.
Florida Senate Republican Conference Designates Jim Boyd as next President
Last week, the FICPA covered the Florida House Republican Conference’s designation of Sam Garrison as speaker-designate. This week, the Senate Republican Conference met to designate Sen. Jim Boyd as the Senate president-designate. Should the Republicans maintain a majority in the Senate after the 2026 general election, President-designate Boyd will take over the office of Senate president and preside over the chamber. President-designate Boyd represents Hillsborough and Manatee counties; he is a strong ally of the CPA profession and recently received the FICPA 2025 Legislative Impact Award.
During his designation, President-designate Boyd was joined by the sitting legislators, the governor and Cabinet, and former members of the Legislature, including former speakers and Senate presidents. The Senate designation ceremony is a large moment in Florida politics, as it signifies continuity in the chamber, honoring the tradition of the institution. President-designate Boyd said, “This moment is not about me. It is about the institution we serve, the legacy we inherit and the future we are called to build together.” You can find the full remarks here and watch the designation here.
The FICPA congratulates Sen. Boyd on his designation and looks forward to working with him as Senate president.
Looking Forward & CPA Day at the Capitol
Legislators have wrapped up their latest work in Tallahassee and are back home in their districts until Committee Week 3 kicks off Nov. 3. From there, things move quickly: Week 4 begins on Nov. 17, Week 5 on Dec. 1, and Week 6 on Dec. 8. The 2026 Legislative Session officially begins Jan. 13, 2026.
Speaking of Committee Week 5, the FICPA reminds you that our annual CPA Day at the Capitol is scheduled for Dec. 3, 2025. No one tells your story better than you. That's why the FICPA invites members to Tallahassee to join their peers and advocate for the CPA profession.
Last year’s Day at the Capitol played a vital role in our advocacy efforts, as more than 100 participants took meetings or delivered legislative materials to every single member of the Florida House and Senate.
Join the FICPA on Dec. 3 to advocate and promote the value of CPAs during one of the most impactful times for the profession.
How can you help? Join the FICPA KPC Program
If you have a relationship with a member of the Florida Legislature or Cabinet and would like to participate in the FICPA’s strong advocacy strategy, join our Key Person Contact (KPC) program today. KPCs are FICPA members who have established relationships with their local legislators or Cabinet officials. Whether it’s sending a quick message, making a phone call or participating in strategic outreach, these personal connections help advance the profession’s priorities when it matters most. Join our KPC Program here.