HB 1037 2025
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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 terms 3
"listing platform" and "property"; requiring certain 4
listings to include estimated ad valorem taxes; 5
prohibiting the current owner's ad valorem taxes from 6
being displayed or used for certain purposes; 7
providing an exception; providing requirements for 8
listing platforms, the Department of Revenue, and 9
property appraisers; providing protection from 10
liability for specified parties who take certain 11
actions; providing construction; prohibiting certain 12
materials from including specified information; 13
requiring, beginning on a specified date, the 14
department to annual ly publish a formula and certain 15
information on its website; authorizing the department 16
to adopt rules; providing an effective date. 17
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Be It Enacted by the Legislature of the State of Florida: 19
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Section 1. Subsection (3) is added to section 689.261, 21
Florida Statutes, to read: 22
689.261 Sale of residential property; disclosure of ad 23
valorem taxes to prospective purchaser. — 24
(3)(a) As used in this subsection, the term: 25
HB 1037 2025
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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
1. "Listing platform" means any public -facing online real 26
property listing platfor m, including, but not limited to, 27
websites, web applications, and mobile applications. 28
2. "Property" means residential real property located 29
within this state. 30
(b) Property visible on a listing platform must include 31
the estimated ad valorem taxes for s uch property. 32
1. The current owner's ad valorem taxes may not be 33
displayed or used to calculate the estimated ad valorem taxes. 34
However, the current owner's ad valorem taxes may be included as 35
part of historical tax information, if similar historical tax 36
information was included on the listing platform as of January 37
1, 2025, and if such information is displayed less prominently 38
than the tax estimate calculated under this subsection. 39
2. If the ad valorem taxes are estimated using a tax 40
estimator or buyer payment calculator, the listing platform must 41
calculate and display the ad valorem taxes that would be due if 42
the purchaser were taxed on the listing price of the property at 43
current millage rates using the data and formula published under 44
paragraph (d). The use of such data and formula constitutes a 45
reasonable estimate of ad valorem taxes. The listing platform 46
must include a disclaimer next to the estimated ad valorem taxes 47
that the millage rates of applicable taxing authorities may vary 48
within a county and that the estimated ad valorem taxes do not 49
include all applicable non -ad valorem assessments or exemptions, 50
HB 1037 2025
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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
discounts, and other tax benefits, including, but not limited 51
to, transfer of the homestead assessment difference under s. 4, 52
Art. VII of the State Constitution. 53
3. If ad valorem taxes are not estimated using a tax 54
estimator or buyer payment calculator as provided in sub -55
paragraph 2., the listing platform shall include a link to the 56
property appraiser's tax estimator for the county in which the 57
property is located, if available, or to such property 58
appraiser's home page. The Department of Revenue must maintain a 59
table of links to each property appraiser's home page and tax 60
estimator, if available, on its website. 61
4. There shall be no liability o n the part of, and no 62
cause of action of any nature shall arise against a listing 63
platform or licensee under chapter 475 for the accuracy of the 64
estimated ad valorem taxes of a property listed on a listing 65
platform when in compliance with this paragraph. 66
(c) The current owner's ad valorem taxes may not be 67
included within any: 68
1. Printed listing materials concerning a property. 69
2. Post on a social media platform pertaining to a 70
property listed for sale. 71
(d) The Department of Revenue shall annually develop a 72
formula that may be used by a listing platform to calculate the 73
estimated ad valorem taxes required under this subsection. The 74
department shall require each property appraiser to provide the 75
HB 1037 2025
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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
department with any information needed to develop the formula, 76
including, at a minimum, the county name, tax district code, 77
summary school millage rate, and summary millage rate for all 78
other applicable taxing authorities. Beginning December 15, 79
2025, and annually thereafter, the department shall publish the 80
formula and the information collected from each property 81
appraiser under this paragraph on its website. 82
(e) The Department of Revenue may adopt rules to implement 83
paragraph (d). 84
Section 2. This act shall take effect January 1, 2026. 85