HB 295 2024
CODING: Words stricken are deletions; words underlined are additions.
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to disclosure of estimated ad valorem 2
taxes; amending s. 689.261, F.S.; defining the term 3
"listing platform"; requiring certain listings to 4
include estimated ad valorem taxes; prohibiting the 5
current owner's ad valorem taxes from being displayed 6
or used for certain purposes; providing requirements 7
for listing platforms, the Department of Revenue, and 8
property appraisers; providing construction ; 9
prohibiting certain materials from including specified 10
information; requiring, beginning on a specified date, 11
the department to annually publish a formula and 12
certain information on its website; authorizing the 13
department to adopt rules; providing an eff ective 14
date. 15
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Be It Enacted by the Legislature of the State of Florida: 17
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Section 1. Subsection (3) is added to section 689.261, 19
Florida Statutes, to read: 20
689.261 Sale of residential property; disclosure of ad 21
valorem taxes to prospective purchas er.— 22
(3)(a) As used in this subsection, the term "listing 23
platform" means any public -facing online real property listing 24
platform, including, but not limited to, websites, web 25
HB 295 2024
CODING: Words stricken are deletions; words underlined are additions.
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
applications, and mobile applications. 26
(b) Any residential property visible on a listing platform 27
must include the estimated ad valorem taxes for such property. 28
1. The current owner's ad valorem taxes may not be 29
displayed or used to calculate the estimated ad valorem taxes. 30
2. If the ad valorem taxes are estimated using a tax 31
estimator or buyer payment calculator, the listing platform must 32
calculate and display the ad valorem taxes that would be due, 33
both with and without the homestead tax exemption, if the 34
purchaser were taxed on the listing price of the property at 35
current millage rates using the data and formula published under 36
paragraph (d). The use of such data and formula constitutes a 37
reasonable estimate of ad valorem taxes. The listing platform 38
must include a disclaimer next to the estimated ad valorem taxes 39
that the millage rates of applicable taxing authorities may vary 40
within a county and that the estimated ad valorem taxes do not 41
include all applicable non -ad valorem assessments or exemptions, 42
discounts, and other tax benefits, including, but not limited 43
to, transfer of the homestead assessment difference under s. 4, 44
Art. VII of the State Constitution. 45
3. If ad valorem taxes are not estimated using a tax 46
estimator or buyer payment calculator as provided in sub-47
paragraph 2., the listing platform shall include a link to the 48
property appraiser's tax estimator for the county in which the 49
property is located, if available, or to such property 50
HB 295 2024
CODING: Words stricken are deletions; words underlined are additions.
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
appraiser's home page. The Department of Revenue must maintain a 51
table of links to each property appraiser's home page and tax 52
estimator, if available, on its website. 53
(c) Printed listing materials may not include the current 54
owner's ad valorem taxes. 55
(d) The Department of Revenue shall annually develop a 56
formula that may be used by a listing platform to calculate the 57
estimated ad valorem taxes required under this subsection. The 58
department shall require each property appraiser to provide the 59
department with any information needed to develop the formula, 60
including, at a minimum, the county name, tax district code, 61
summary school millage rate, and summary millage rate for all 62
other applicable taxing authorities. Beginning December 15, 63
2024, and annually thereafter, the department shall publish the 64
formula and the information collected from each property 65
appraiser under this paragraph on its website. 66
(e) The Department of Revenue may adopt rules to implement 67
paragraph (d). 68
Section 2. This act shall take effect July 1, 2024. 69