Florida legislation · 2026 Regular Session
Florida S552: Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property
Status: Failed, March 13, 2026
Conforming provisions to proposed amendments made to the State Constitution which prohibit levying ad valorem taxes on tangible personal property by counties, school districts, and municipalities; repealing a provision relating to the property appraiser's assessments and effect of determinations by value adjustment boards; repealing a provision relating to extending the date for filing tangible personal property tax returns; repealing a provision relating to tax returns to show all exemptions and claims, etc.
What the bill says
An act relating to a prohibition on levying ad valorem taxes on tangible personal property; amending ss. 166.131, 166.211, 192.001, 192.0105, 192.032, 192.042, and 192.091, F.S.; conforming provisions to proposed amendments made to the State Constitution which prohibit levying ad valorem taxes on tangible personal property by counties, school districts, and municipalities; repealing s. 193.016, F.S., relating to the property appraiserâs assessments and effect of determinations by value adjustment boards; amending ss. 193.052 and 193.062, F.S.…
From the introduced text, November 18, 2025:
A bill to be entitled An act relating to a prohibition on levying ad valorem taxes on tangible personal property; amending ss. 166.131, 166.211, 192.001, 192.0105, 192.032, 192.042, and 192.091, F.S.; conforming provisions to proposed amendments made to the State Constitution which prohibit levying ad valorem taxes on tangible personal property by counties, school districts, and municipalities; repealing s. 193.016, F.S., relating to the property appraiserâs assessments and effect of determinations by value adjustment boards; amending ss. 193.052 and 193.062, F.S.; conforming provisions to proposed amendments made to the State Constitution which prohibit levying ad valorem taxes on tangible personal property by counties, school districts, and municipalities; repealing s. 193.063, F.S., relating to extending the date for filing tangible personal property tax returns; repealing s. 193.073, F.S., relating to erroneous returns and estimates of assessment when no return is filed; amending ss. 193.114, 194.011, 194.013, 194.034, 194.035, 194.037, 195.027, 195.073, 195.101, 196.011, and 196.012, F.S.; conforming provisions to proposed amendments made to the State Constitution which prohibit levying ad valorem taxes on tangible personal property by counties, school districts, and municipalities; repealing s. 196.021, F.S., relating to tax returns to show all exemptions and claims; repealing s. 196.182, F.S., relating to the exemption of renewable energy source devices; repealing s. 196.183, F.S., relating to the exemption for tangible personal property; …