Florida legislation · 2026 Regular Session
Florida S932: Ad Valorem Tax Revenue in Fiscally Constrained Counties
Status: Failed, March 13, 2026
Requiring the Legislature to appropriate funds for a specified purpose; requiring that such funds be distributed in a specified manner; requiring specified counties to apply for such distribution; providing requirements for application; providing a specified calculation to be used to determine funding; providing for a reversion of funds in specified circumstances, etc.
What the bill says
An act relating to ad valorem tax revenue in fiscally constrained counties; creating s. 218.137, F.S.; requiring the Legislature to appropriate funds for a specified purpose; requiring that such funds be distributed in a specified manner; requiring specified counties to apply for such distribution; providing requirements for application; providing a specified calculation to be used to determine funding; providing for a reversion of funds in specified circumstances; providing a contingent effective date.
From the introduced text, December 17, 2025:
A bill to be entitled An act relating to ad valorem tax revenue in fiscally constrained counties; creating s. 218.137, F.S.; requiring the Legislature to appropriate funds for a specified purpose; requiring that such funds be distributed in a specified manner; requiring specified counties to apply for such distribution; providing requirements for application; providing a specified calculation to be used to determine funding; providing for a reversion of funds in specified circumstances; providing a contingent effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Section 218.137, Florida Statutes, is created to read: 218.137 Offset for ad valorem tax revenue loss affecting fiscally constrained counties.-- (1) Beginning in the 2027-2028 fiscal year, the Legislature shall appropriate moneys to offset the reductions in ad valorem tax revenue experienced by fiscally constrained counties, as defined in s. 218.67(1), which occur as a direct result of the implementation of the amendment to s. 3(a), Art. VII of the State Constitution approved at the November 2026 general election. The moneys appropriated for this purpose shall be distributed in January of each fiscal year among the fiscally constrained counties based on each county's proportion of the total reduction in ad valorem tax revenue resulting from the implementation of the amendment to s. 3(a), Art. VII of the State Constitution. (2) …
Sponsors
- McClain, Stan (R, SD-009) · primary sponsor
- McClain (R) · 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 S932?
- S932 is a bill in the Florida Legislature (2026 Regular Session): Ad Valorem Tax Revenue in Fiscally Constrained Counties.
- What does S932 do?
- In its own words: An act relating to ad valorem tax revenue in fiscally constrained counties; creating s. 218.137, F.S.; requiring the Legislature to appropriate funds for a specified purpose; requiring that such funds be distributed in a specified manner; requiring specified counties to apply for such distribution; providing requirements for application; providing a specified calculation to be used to determine funding; providing for a reversion of funds in specified circumstances; providing a contingent effective date.
- What is the status of S932?
- Failed as of March 13, 2026. Latest action: Died in Finance and Tax (March 13, 2026).
- Who sponsored S932?
- McClain, Stan (R, SD-009), with 1 co-sponsor.
- Where is the official record for S932?
- On the Florida Legislature website: https://www.flsenate.gov/Session/Bill/2026/932
Source: official Florida record. Tracked by Delilah, AI for legislation across all 50 states and Congress.