Florida legislation · 2026 Regular Session
Florida S286: Assessment of Changes, Additions, or Improvements to Homestead Properties
Status: Failed, March 13, 2026
Revising the manner of assessing the value of changes, additions, or improvements to homestead property, etc.
What the bill says
An act relating to the assessment of changes, additions, or improvements to homestead properties; amending s. 193.155, F.S.; revising the manner of assessing the value of changes, additions, or improvements to homestead property; providing an effective date.
From the introduced text, October 23, 2025:
A bill to be entitled An act relating to the assessment of changes, additions, or improvements to homestead properties; amending s. 193.155, F.S.; revising the manner of assessing the value of changes, additions, or improvements to homestead property; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1.âParagraphs (a), (b), and (c) of subsection (4) of section 193.155, Florida Statutes, are amended to read: 193.155âHomestead assessments.âHomestead property shall be assessed at just value as of January 1, 1994. Property receiving the homestead exemption after January 1, 1994, shall be assessed at just value as of January 1 of the year in which the property receives the exemption unless the provisions of subsection (8) apply. (4)(a)âExcept as provided in paragraph (b) [DELETED: and s. 193.624] , changes, additions, or improvements to homestead property shall be assessed at just value as of the first January 1 after the changes, additions, or improvements are substantially completed. (b)âIf the total just value of changes, additions, or improvements to a homestead property is less than $100,000, the assessment of the added value must be calculated by multiplying: 1.âThe percentage obtained by dividing the propertyâs assessed value as of January 1 immediately before the change, addition, or improvement, by the propertyâs just value as of that same date; and …
Sponsors
- Bernard, Mack (D, SD-024) · primary sponsor
Latest actions
- : Died in Finance and Tax
- : Introduced
- : Referred to Finance and Tax; Appropriations; Rules
- : Filed
Subjects: Finance and Tax, Rules, Appropriations
Common questions
- What is S286?
- S286 is a bill in the Florida Legislature (2026 Regular Session): Assessment of Changes, Additions, or Improvements to Homestead Properties.
- What does S286 do?
- In its own words: An act relating to the assessment of changes, additions, or improvements to homestead properties; amending s. 193.155, F.S.; revising the manner of assessing the value of changes, additions, or improvements to homestead property; providing an effective date.
- What is the status of S286?
- Failed as of March 13, 2026. Latest action: Died in Finance and Tax (March 13, 2026).
- Who sponsored S286?
- Bernard, Mack (D, SD-024).
- Where is the official record for S286?
- On the Florida Legislature website: https://www.flsenate.gov/Session/Bill/2026/286
Source: official Florida record. Tracked by Delilah, AI for legislation across all 50 states and Congress.