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Leon County
Board of County Commissioners Agenda Item#18 June 9, 2026 |
| To: | Honorable Chairman and Members of the Board |
| From: | Vincent S. Long, County Administrator |
| Title: | 2026 Legislative Session Final Report |
| Review and Approval: | Vincent S. Long, County Administrator |
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Department/Division Review and Approval: |
Ken Morris, Assistant County Administrator |
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Lead Staff/ Project Team: |
Nicki Hatch, Assistant to the County Administrator for Legislative and Strategic Initiatives |
Statement of Issue:
This item seeks Board acceptance of the 2026 Legislative Session Final Report.
Fiscal Impact:
This item does not have a fiscal impact. The final legislative report summarizes legislation that may have an immediate and/or future impact on the County budget.
Staff Recommendation:
Option #1: Accept the 2026 Legislative Session Final Report.
Report and Discussion
Background:
This item seeks Board acceptance of the 2026 Legislative Session Final Report.
Each year, a final report is presented to the Board summarizing significant bills approved during the annual Florida Legislative Session, as well as notable federal policy and appropriations issues arising from the current session of the U.S. Congress. This report provides a comprehensive overview of state and federal legislation impacting the County and identifies measures that may require operational changes or future policy direction from the Board.
As detailed throughout this item, property tax reform continued to be a major focus of the Legislature throughout the 2026 regular session and beyond, with the Legislature set to reconvene for a special session on the issue of property tax reform on June 1, 2026. Recognizing that advancing a property tax amendment on the November 2026 General Election ballot is a shared priority of House Speaker Perez, Senate President Albritton, and Governor DeSantis, it cannot be overstated that property tax reform continues to be the most significant issue facing Leon County. As of the publication of this item, the Legislature will reconvene for a special session on June 1, 2026, to consider the Governor’s property tax reform proposal. As detailed later in this analysis, the Governor’s proposal would result in a loss of approximately $84 million of property tax revenue for Leon County within the first two years of implementation – a 36% reduction to the County’s tax base, which would leave the County with insufficient funding to cover just the costs of our State-mandated functions and constitutional offices alone. The following report provides the latest information available at the time of this writing, and additional information will be provided to the Board at the June 9th regular meeting and the Board’s upcoming budget workshops this Summer.
On October 28, 2025, the Board held the 2026 State and Federal Legislative Priorities Workshop and adopted a slate of appropriations and policy requests for the 2026 state and federal legislative sessions (Attachment #1). These included:
In addition to advancing all of the County’s policy and appropriations priorities, the County’s legislative team also actively monitors all legislation that may affect Leon County in coordination with the County’s contract lobbyists, The Southern Group, as well as the Florida Association of Counties (FAC) at the state level and the National Association of Counties (NACo) at the federal level.
2026 State and Federal Line-Item Appropriation Requests:
Each year, the County aggressively pursues state and federal funding to support local projects and initiatives. Funding is sought through state and federal executive agency programs, competitive and discretionary grant opportunities, and the respective line-item legislative line-item appropriations processes. For the 2026 cycle, in coordination with the County’s contract lobbyist, Leon County submitted line-item appropriation requests for the following projects:
Table #1: State Legislative Line-Item Appropriation Funding Requests
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Request: |
Amount: |
Project Phase: |
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Storm Hardening for Emergency Staging and Operations |
$1 million |
Capital/Fixed Assets |
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Backup Generators for Emergency Operations |
$750,000 |
Capital/Fixed Assets |
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Leon County Courthouse Security Improvements |
$500,000 |
Capital/Fixed Assets |
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Woodville Sewer Project (Phase 2) |
$5 million |
Construction |
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Antler Pond Dam Stabilization |
$2 million |
Construction |
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Crawfordville Road Widening |
$2 million |
Construction |
In addition to the County’s appropriation requests, the Board also directed the County’s legislative team to support the following community partner request as part of the County’s legislative priorities:
Table #2: Federal Legislative Line-Item Appropriation Funding Requests
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Request: |
Amount: |
Project Phase: |
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Veterans Memorial Bridge Replacement |
$1.5 million |
Construction |
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Fort Braden Community Center Renovation |
$1.5 million |
Construction |
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Woodville Sewer Project (Phase 2) |
$1.5 million |
Construction |
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Pedrick Pond Flood Mitigation |
$1.5 million |
Design |
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View Point Pond Drainage System |
$500,000 |
Construction |
The 2026 legislative policy priorities, as approved by the Board during the 2026 State and Federal Legislative Priorities Workshop, are as follows:
State Policy Priorities:
Federal Policy Priorities:
Analysis:
The 2026 Legislative Session began on January 13, 2026, and was scheduled to adjourn on March 13, 2026. This was the second year in a row, however, that the Legislature was unable to finalize the state budget within the regular 60-day session. Accordingly, the Legislature reconvened for a special session to finalize the budget which took place from May 12 through May 29, 2026. This was just one of the three special sessions held by the Legislature this year to date, with a special session convened on April 28, 2026, for consideration of a congressional district map proposed by Governor DeSantis, and the most recent special session convened on June 1, 2026, on the issue of property tax reform.
With respect to the state budget, the House and Senate approved a $114.5 billion budget for State Fiscal Year (SFY) 2026-2027 which begins on July 1. As of the publication of this agenda item, the state budget (HB 5001E) has not yet been formally presented to the Governor for signature. Once officially presented, the Governor will have 15 days to take action on the budget.
Throughout the 2026 Legislative Session, Leon County’s legislative team worked closely with the County’s contract lobbyists and FAC to advocate for the County’s legislative priorities and to address other emerging issues affecting county governments. In October 2025, the County entered into a five-year contract with The Southern Group to serve as the County’s state and federal lobbyists, which provides for a base term of three years with two one-year extension. As the County’s contract lobbyist, The Southern Group works closely with the County in pursuing all of the priority issues approved by the Board. Status updates on these issues were presented to the Board and senior County staff throughout the legislative session through weekly Capitol Update newsletters. A more detailed account of the efforts led by The Southern Group is available as Attachment #2 to this item.
The following subsections provide an overview of just a small fraction of the legislation tracked during the 2026 Florida Legislative Session related to Leon County’s adopted legislative priorities as well as other significant bills impacting county governments. In addition, details on each of the special sessions held by the Legislature this year are also incorporated in the following sections.
Leon County Appropriation Requests:
Prior to the start of the 2026 Legislative Session, the County’s legislative team worked with Leon County’s delegation members to submit appropriation requests for the concise, targeted set of County projects described earlier in this item. The County’s legislative team also worked with the Chairs of the House and Senate Appropriations Committees and Subcommittees to advocate for these funding requests. Ultimately, a total of $3 million was allocated in the Legislature’s adopted budget for the following Leon County projects:
In addition to the County’s appropriations requests, several other community partners submitted project funding requests for consideration this session. As noted previously, the Board directed the County’s legislative team to support three community partner requests (Farm Share, Second Harvest of the Big Bend, and Lake Jackson Restoration) as part of the County’s legislative priorities. Among these requests, the state budget includes $7 million for Farm Share (107% of Farm Share’s $6.5 million request) and $2 for Second Harvest of the Big Bend (100% of request).
In the coming weeks, the Legislature’s adopted budget will be formally presented to the Governor, who has the authority to veto individual line items. Accordingly, the County’s legislative team will continue advocating for these requests through the conclusion of the state budget process.
Legislature’s Budget and Fiscal Priorities:
On May 29, 2026, the Legislature approved a $114.5 billion budget for SFY 2026–2027 which reflects a 0.6% decrease from the prior year budget. The Florida Legislature is constitutionally required to pass a state budget, officially referenced as the General Appropriations Act (HB 5001E), prior to the start of its upcoming state fiscal year beginning on July 1. Major provisions of the budget are as follows:
During its budget special session, the Legislature passed HB 7031E, a tax cut package that provides approximately $272 million in tax breaks for businesses and households. Notably, HB 7031E includes a provision that will require a unanimous vote of a local governing body, or voter approval by referendum, to enact a new municipal service taxing unit. This voting threshold would be required for any new municipal service taxing unit enacted after July 1, 2026. This may limit the Board’s ability to realize new dedicated revenue streams for County services.
HB 7031E proposes changes to the state statutes governing the commissions (fees) paid to tax collectors on property taxes and special assessments levied by local taxing authorities. Currently, as provided under state law, the Board of County Commissioners (BOCC) is responsible for paying commissions on the amount collected from non-voted school millages, and the School Board is responsible for paying commissions on the amount collected from voted school millages. HB 7031E may require all commissions on school millages (voted and non-voted) to be paid by the BOCC, unless otherwise waived by the Tax Collector to maintain the existing payment responsibilities for the BOCC and School Board.
HB 7031E also sets forth a new homestead exemption for mobile homes located in mobile home parks. Currently, homestead exemptions are only available for mobile home owners which own both the home and the land on which it is permanently affixed. Specifically, for mobile home parks that have at least 75% of lots rented by residents with lease terms of one year or more, HB 7031E would establish a new 3% cap on assessment increases beginning on January 1, 2027. In any year that a mobile park does not qualify for the new 3% assessment cap, it would be subject to the 10% assessment cap for non-homestead properties as currently provided under state law. HB 7031E also proposes expanding the cap on portability by allowing the transfer of all accumulated Save Our Home benefits from any homestead property owned in the prior three years. Currently, portability is only allowed from the immediate prior homestead.
Lastly, in regard to sales tax holidays, HB 7031E includes a four-month sales tax holiday on camping, fishing, and hunting supplies beginning on September 1, 2026, and a one-month Back-to-School sales tax holiday beginning on July 20, 2026. In addition, to build upon the permanent elimination of sales tax on disaster and hurricane preparedness supplies approved during the 2025 session, this year’s tax package includes a three-year sales tax exemption on impact-resistant windows and doors, as well as the permanent elimination of sales tax on propane tanks with a capacity of 20 pounds or less.
Leon County Policy Priorities:
Each year, the County’s legislative team evaluates the trends and issues affecting all County programs and services to identify potential legislative policy issues. The following is a recap of significant legislation that passed during the 2026 Legislative Session related to Leon County’s adopted policy priorities, including the latest status and effective date of each bill. Additionally, in light of the Legislature’s continued focus on further eroding the home rule authority and fiscal autonomy of local governments, this section also includes legislation affecting Leon County programs, services, and issues of interest to the County.
On March 31, 2026, the Governor signed HB 445, a bill titled “Missy’s Law” which requires persons convicted of dangerous crimes to remain in custody while awaiting sentencing or further proceedings. Dangerous crimes, as defined under the bill, include various violent or sexual offenses such as murder, kidnapping, sexual battery, child exploitation and any offense requiring sexual offender/predator registration. Specifically, HB 445 prohibits a person that pleads guilty, pleads no contest to, or is convicted of a dangerous crime from being released on bond while awaiting sentencing. The bill was introduced this session on behalf of a 5-year old girl that was murdered by her stepfather while he was out on bond, awaiting sentencing, following his conviction for a second-degree felony sexual offense. The effective date of HB 445 is July 1, 2026.
On April 22, 2026, the Governor signed SB 1134 which prohibits local governments from funding, promoting, or taking official action related to diversity, equity, and inclusion (“DEI”). As defined under the bill, DEI includes any effort to influence or manipulate the composition of employees, promote or provide preferential treatment or special benefits, or promote or adopt any activity, training, or programming based on or with reference to race, color, sex, ethnicity, gender identity, or sexual orientation.
Local governments are also prohibited from funding, promoting, or taking any official action related to DEI, such as the adoption or enforcement of ordinances, resolutions, rules, regulations, programs, and policies. Any existing measure that conflicts with the bill will be void as of the January 1, 2027 effective date. Furthermore, SB 1134 restricts local governments from providing or authorizing its funds to be used by employees, contractors, volunteers, vendors, or agents to promote DEI initiatives. SB 1134 also requires recipients of local funding to certify that such funds will not be used for DEI-related materials.
SB 1134 provides several exceptions to the restrictions set forth under the bill. Specifically, the bill does not restrict counties from promoting or supporting a nonprofit entity that provides single-sex programs for persons experiencing homelessness and for trauma-involved or at-risk youth. The restrictions set forth under the bill also do not apply to the actions of bodies composed of nonelected volunteers. SB 1134 notably does not restrict local governments from recognizing or honoring holidays, special observances, monuments and memorials that are recognized by state or federal law. For example, SB 1134 will not restrict local governments from recognizing Asian/Pacific American Heritage Month, National Hispanic Heritage Month, Florida Slavery Memorial and Florida Holocaust Memorial (among various others) or recognizing the events and individuals forming the basis for such observances, monuments, memorials, and museums.
Furthermore, local governments are not restricted from permitting or providing public safety services (such as EMS, law enforcement) for certain community events. Finally, under SB 1134, violations of the proposed DEI restrictions by a local governing body or any local official acting in their official capacity will constitute misfeasance or malfeasance. Local residents are also authorized to pursue action in circuit court against local governments who are believed to be in violation.
The effective date of SB 1134 is January 1, 2027. Recognizing the broad impacts of SB 1134, a cross-departmental workgroup of County employees is working to ensure compliance in their respective work areas and additional information will be provided during upcoming Board meetings. A public hearing is scheduled for June 9th seeking Board approval to repeal an Ordinance and authorize the County Administrator to take certain actions to initiate compliance efforts related to SB 1134.
During the final week of the 2026 session, the Legislature passed HB 1329, which seeks to standardize how local governments make budget information available to the public. Titled the “Local Government Financial Transparency and Accountability Act”, HB 1329 requires local governments to post tentative and final budgets on their website, with the ability for the public to view the budget materials for the proposed, current, and four preceding fiscal years. At a minimum, the posted budgets must include revenue and expenditures by fund, as well as expenditure summaries by division, program and function, debt obligation, and capital project. HB 1329 also requires local governments to hold an annual budget workshop to identify strategies to reduce the next year’s budget by 10%, in comparison to the current year budget, without reductions to essential public services such as law enforcement and fire services, or legal obligations. This annual workshop must be held at least 14 days before final budget adoption. The bill requires either the strategies identified during the workshop or a link to the recording of the budget workshop to be posted on the local government’s website.
HB 1329 also requires each local government to publish a budget development calendar on its website on or before January 30 each year to include the expected timeframes for budget requests to be submitted by internal departments and constitutional offices, total valuation estimates to be submitted by the property appraiser, and any budget workshops and public hearings to be held. The bill also requires local governments to post quarterly employee compensation summaries on their websites, including the names, titles, and salaries of all employees. Finally, HB 1329 revises the required time for certain budget material to be posted on a local government website. Under HB 1329, tentative budgets are required to be posted five days before the public hearing to adopt the budget (state law previously required posting at least two days before the public hearing). The bill also requires final budgets and adopted budget amendments to be posted for five years following adoption (previously required to be posted for two years). HB 1329 has not yet been formally presented to the Governor for signature. The bill’s effective date, if approved by the Governor, is January 1, 2027; accordingly, these new requirements would take effect ahead of the County’s FY 2028 budget development process.
During the final week of the 2026 session, the Legislature passed HB 1451 which creates new restrictions on surcharges imposed by municipal utility providers. Specifically, HB 1451 restricts municipal utility providers from imposing a surcharge greater than 25% (currently capped at 50%) on customers served outside its municipal boundaries. Under HB 1451, a municipal utility provider may continue to impose a surcharge on consumers outside the municipal boundaries only to the extent necessary to comply with any bond covenants in effect as of July 1, 2024. The bill, however, would also require such surcharges to be phased out by July 1, 2029, or upon expiration or refinancing of the applicable debt obligation, whichever occurs earlier.
HB 1451, in effect, will impact the County’s Water and Sewer Interlocal Agreement with the City of Tallahassee, which authorizes the City to assess a 50% surcharge on customers receiving water and sewer services outside its boundaries. In exchange, the City provides non-City residents with full access to City parks and recreational facilities at the same rate as City residents. As provided in the Agreement, if the surcharge restriction takes effect as set forth in HB 1451, the County and City will need to renegotiate the agreement terms which would likely result in higher fees for unincorporated County residents to use City parks and recreational facilities or a higher payment for services for the County.
During preliminary conversations with the City following the Legislature’s passage of HB 1451, the City confirmed by email that its current surcharge is utilized for bond covenants and therefore will not have to be phased out until July 1, 2029. This will provide an extended timeline for County and City negotiations on its Water and Sewer Interlocal Agreement ahead of July 1, 2029; however, County staff is awaiting further documentation to verify that the conditions of the bill have been satisfied. Finally, HB 1451 requires the City and County to annually conduct joint “public customer meetings” to solicit public input on utility-related matters, including fees, rates, charges, and services. HB 1451 has not yet been formally presented to the Governor for signature. The bill’s effective date, if approved by the Governor, is July 1, 2027.
On April 22, 2026, the Governor signed HB 1217 which prohibits governmental entities from adopting, advancing, or funding net-zero policies and carbon-reduction initiatives. Specifically, HB 1217 prohibits governmental entities from adopting net-zero policies, including any target, threshold, action, initiative, framework, or requirement related to reducing the use of carbon-intensive products or activities. Furthermore, governmental entities are prohibited from expending funds to implement, support, or advance net-zero policies, including through procurement preferences, vehicle purchasing decisions based solely on the fuel source, or payment of dues to organizations that adopt or support net-zero policies. In addition, all governmental entities are required to submit a sworn affidavit attesting to compliance with these requirements annually. The restrictions set forth in the bill apply to any action by governmental entities beginning July 1, 2026. Recognizing this, a separate agenda item is provided to facilitate the necessary operational changes to ensure compliance with the legislation in advance of the July 1, 2026 effective date.
During the final week of the 2026 session, the Legislature passed HB 145 which revises Florida law governing sovereign immunity for the state, its agencies, and political subdivisions. Current law allows tort claims against government entities for damages resulting from the negligence of employees acting within the scope of employment.
The current cap for recovery from a government entity (the “sovereign immunity limits”) is set at $200,000 per person and $300,000 per incident. A plaintiff may recover an amount in excess of the sovereign immunity limit by way of a claim bill, which is a legislative measure directing a governmental entity to pay a specified sum to a claimant upon approval by the Legislature. HB 145 increases the sovereign immunity limits to $350,000 per person or $500,000 per incident. These increases apply to all claims arising on or after October 1, 2026. For Leon County, the preliminary fiscal impact of HB 145 is estimated to be $700,000 due to increased insurance premiums during the first two years of implementation. In addition, the current four-year statutes of limitation for filing claims against government entities will be reduced for certain types of claims, such as negligence, contribution, medical malpractice, and wrongful death. HB 145 has not yet been formally presented to the Governor for signature. The bill’s effective date, if approved by the Governor, is October 1, 2026.
During the final week of the 2026 session, the Legislature passed HB 967 which requires all local governments to accept electronic payments. Current state law encourages, but does not require, state agencies, the judicial branch, and local governments to accept electronic payments to the maximum extent practicable when the benefits of accepting the payments outweigh the costs. Local governments are currently authorized to add a surcharge to electronic payments for taxes, license fees, tuition, fines, civil penalties, court costs, or other statutorily prescribed revenues. These surcharges cannot exceed the actual costs of any service fee charged by the financial institution, vending service company, or credit card company for processing an electronic payment. Specifically, HB 967 requires local governments to accept payment by the use of credit cards, charge cards, bank debit cards, and electronic funds transfers for financial obligations owed to the local government. The bill also requires each local government to provide an online method for accepting electronic payment. HB 967 has not yet been formally presented to the Governor for signature. The bill’s effective date, if approved by the Governor, is July 1, 2027.
During the final week of the 2026 session, the Legislature passed HB 1389, which expands the Live Local Act as adopted during the 2023 Legislative Session to further incentivize private sector development of affordable housing. Currently, under the Live Local Act, local governments are required to allow multifamily or mixed-use residential rental development in any area zoned for commercial, industrial, or mixed-use if at least 40% of the development consists of affordable rental units for a period of at least 30 years. HB 1389 expands these provisions by requiring local governments to authorize multifamily or mixed-use residential development on property owned by a county, municipality, or school district when the proposed development meets these same requirements. The property must be located within the respective county, municipality, or school district boundaries, and the respective governing entity must be a party to the development application. HB 1389 also extends similar eligibility to property owned by a religious institution that is three acres or more in size and has contained a house of public worship for at least ten years before the proposed development. The bill requires that the house of public worship must continue on the property after a proposed development is constructed.
Among other incentives, the Live Local Act currently provides a 75% property tax exemption for new affordable rental projects that dedicate units to “workforce housing” for households earning between 80-120% percent of Area Median Income (AMI). Local governments that have a sufficient supply of workforce housing, as identified in the most recently published Shimberg Center for Housing Studies Annual Report, may opt out of this exemption. While Leon County is currently eligible to opt out, the County has not done so in order to continue encouraging private-sector development of affordable rental housing. HB 1389 narrows local eligibility to opt out by requiring that sufficient workforce housing be identified in the Shimberg Annual Report for each of the previous three years, rather than only the most recent year. HB 1389 has not yet been formally presented to the Governor for signature. The bill’s effective date, if approved by the Governor, is July 1, 2026.
During the final week of the 2026 session, the Legislature passed SB 594 which requires local housing assistance plans to identify strategies to address the needs of people impacted by the closure of a mobile home park. The State Housing Initiative Partnership (SHIP) program is the primary funding source for most local governments, including Leon County, to invest in affordable housing. To be eligible for SHIP funds, local governments must have a local housing assistance plan established by ordinance that details specific strategies, programs, and funding allocations to meet local housing needs. Under SB 594, local governments participating in SHIP are required to address the affordable housing needs of people impacted by the closure of a mobile home park and to identify strategies to provide program funds for impacted mobile home owners. The bill also allows local governments to utilize SHIP funds to provide lot rental assistance to mobile home owners for up to six months. SB 594 has not yet been formally presented to the Governor for signature. The bill’s effective date, if approved by the Governor, is July 1, 2026. Staff is coordinating with the Florida Housing Coalition, which is contracted with the State to provide technical assistance to local governments on the SHIP program, to update the County’s local housing assistance plan to comply with SB 594. Proposed changes to the plan would be brought to the Board later in the Fall for consideration.
On May 12, 2026, the Governor signed HB 559 into law which strengthens animal welfare protections and violations against animal abusers. Among other provisions, HB 559 increases the maximum civil penalty that a local government may impose related to enforcement of its animal control or cruelty ordinance. Previously, state law authorized a maximum civil penalty of $500 for animal control or cruelty violations. HB 559 increases the maximum civil penalty that can be imposed by a local government as follows:
The effective date of HB 559 is October 1, 2026. The County’s Animal Control Ordinance currently provides for the maximum civil penalty ($500) for incidents such as animal exploitation and injury to a person or animal by an animal classified as dangerous. Staff will evaluate potential revisions to the maximum civil penalties in accordance with HB 559. Any proposed changes to the Animal Control Ordinance would be brought back to the Board later this year for consideration.
On May 6, 2026, the Governor signed HB 803 into law which creates new local permitting restrictions. HB 803, among other provisions, prohibits local governments from requiring owners of single-family dwellings or their contractors to obtain permits to perform work valued at $7,500 or less. Under the bill, however, local governments can still require permits for electrical, plumbing, structural, mechanical, or gas work performed on single-family dwellings regardless of the value, as well as any work for properties that are located partially or entirely in a flood hazard area as defined by the State Building Code. The County’s Office of Management and Budget estimates that elimination of permits for work valued at $7,500 or less would reduce the County’s permitting fee revenues by approximately $100,000 annually. HB 803 also requires local governments to limit inspection fees not to exceed actual inspection costs, which is consistent with Leon County’s current fee schedule, and prohibits such fees from being based on the total cost of the project.
HB 803 creates a five-day deadline for local governments to review and respond to permit applications for certain work valued at less than $15,000. HB 803 also requires the Florida Building Commission, by July 1, 2027, to create uniform residential and commercial building permit applications to be used by local governments statewide. Finally, HB 803 requires permit fees for commercial construction plans review or building inspection services to be lower when conducted by a private provider. If a private provider is retained for the purpose of plans review or building inspection services, HB 803 requires the permit fee to be 25% less than the rate charge by the local enforcement agency to provide these services. If a private provider is utilized for all required plans review and building inspection services, permit fees must be reduced by at least 50% of the amount otherwise charged for such services. The effective date of HB 803 is July 1, 2026.
On April 20, 2026, the Governor signed SB 686, which creates new restrictions on local land use and development regulations related to agricultural enclaves. As defined under state law, agricultural enclaves are unincorporated, undeveloped parcels owned by a single entity that have been utilized for agricultural purposes for at least five years, have access to public services (water, wastewater, transportation, etc.), and at least 75% of its perimeter is surrounded by parcels designated for existing or future industrial, commercial, or residential development. Currently, agricultural enclaves are most commonly comprised of agricultural land surrounded by development. SB 686 expands the definition to include additional undeveloped parcels meeting specified criteria, including parcels located within an urban services district or within the boundary of an established rural study area adopted in a local comprehensive plan.
SB 686 also establishes a new approval process for development within agricultural enclaves. Once a property owner submits an application to certify a parcel as an agricultural enclave, a local government must issue a written report within 30 days on whether the parcel qualifies for the certification. Within 30 days following the report, the local government must also hold a public hearing formally approve or deny the certification. Once certified, property owners may submit development plans for single-family residential housing consistent with the land use requirements of adjacent parcels. At that point, local governments will be prohibited from enforcing regulations for an agricultural enclave that are more burdensome than those applied to other applications for comparable uses or densities on adjacent parcels. In effect, development plans for these parcels must be treated as a conforming use, notwithstanding the local government’s comprehensive plan, future land use designation, or zoning. Furthermore, under SB 686, local governments must also treat an agricultural enclave that is adjacent to an urban service district as if it were within the urban service district. A proposed development must be administratively approved within 180 days, without action by the local governing body. While the bill takes effect July 1, 2026, its provisions will expire January 1, 2028, and revert to the existing statutes in place as June 30, 2026.
On March 27, 2026, the Governor signed HB 399, which creates new requirements for local compatibility reviews of development applications. HB 399 requires local comprehensive plan and land development regulations to specify factors to be utilized for assessing compatibility of residential uses within a residential zoning district and future land use category. The bill also requires land development regulations to include objective design standards or other measures for mitigating or minimizing potential incompatibility. Leon County’s Comprehensive Plan and Land Development Code currently meet these requirements as set forth under HB 399.
Specifically, under HB 399, a local government must identify, with specificity, each area of incompatibility before denying an application for rezoning, subdivision, or site plan approval. HB 399 prohibits a local government from denying an application unless an applicant declines feasible mitigation measures to address the identified incompatibility or if no feasible mitigation measures are available. Under the bill, references to “community character” or “neighborhood feel” are not sufficient to support denial of an application on compatibility grounds. The compatibility requirements under the bill do not apply to applications for development within master planned communities or within historic districts, or to compatibility between uses in different future land use categories. HB 399 became effective upon signature by the Governor.
On April 20, 2026, the Governor signed SB 182 which exempts certain private schools from certain permitting or zoning requirements. Under SB 182, private schools which either enroll a maximum of 150 students or that are located within the unincorporated area of a county (regardless of enrollment), must be considered a permitted use within a commercial or mixed-use zoning district without rezoning or obtaining a special exception or a land use change. Additionally, the private school may not be required to comply with any additional mitigation requirements, conditions, performance standards, ordinances, rules, codes, or policies. However, the bill does allow proportionate mitigation measures necessary to mitigate vehicular traffic and pedestrian safety, provided such measures are limited to the school site. As an alternative to vehicular traffic and pedestrian safety mitigation measures, a private school may also provide a traffic study that demonstrates the school will not have disproportionate impact compared to other allowable uses within the same zoning district. Finally, the bill authorizes a private school enrolling 150 or fewer students to operate in a facility that is an existing assembly, daycare, mercantile, or business occupancy, as defined in the Florida Fire Prevention Code. The effective date of SB 182 is July 1, 2026.
On May 7, 2026, the Governor signed SB 484 into law, which creates a regulatory framework and new restrictions on proposed data centers. Data centers are physical facilities equipped with large-scale information technology infrastructure for storing, processing, and distributing data. Recently, data centers have been emerging across the country to support the rapidly growing field of artificial intelligence which has raised public concerns due to the intensive demands such facilities can place on energy and water resources in the surrounding area. Among other provisions, SB 484 reinforces local governments’ authority to deny permitting of a data center if such development is prohibited by local development regulations. The bill also prohibits the permitting of data centers that are anticipated to harm water resources in the surrounding area. Furthermore, SB 484 requires the Florida Public Service Commission to develop “tariffs” and service requirements to reasonably ensure that data centers cover the full cost of the electric utility use they require to prevent such costs from being shifted to other utility customers. SB 484 also requires the Office of Program Policy Analysis and Government Accountability to conduct an independent study on the economic impact of data centers, considering land, water, and energy uses and costs, along with effects on public health and safety. The study must be presented to the Governor, Senate President, and House Speaker by July 1, 2027. The effective date of SB 484 is July 1, 2026.
The following is a brief overview of bills related to the County’s legislative priorities that did not pass during the 2026 session:
Property tax reform has been a shared priority of House Speaker Perez, Senate President Albritton, and Governor DeSantis. A number of property tax reform proposals were filed in both the House and Senate which called for the placement of a property tax amendment on the November 2026 General Election ballot. The Legislature, however, was unable to reach a consensus on a property tax reform plan during the regular session which concluded on March 13, 2026. While the House did pass HB 203, which would have proposed the elimination of the non-school portion of homestead property taxes beginning in FY 2028, this measure was not advanced by the Senate during the regular session and effectively died at the end of the regular session. Since the conclusion of the 2026 regular session, the Governor has called the Legislature to reconvene a special session on the issue of property tax reform on June 1, 2026. Additional details on the special session is provided later in this item.
HB 53 and SB 1254 would have authorized the State of Florida to join the Southern Rail Commission (SRC). The SRC, which is currently comprised of Alabama, Louisiana, and Mississippi, was formed in 1982 for the purpose of supporting passenger rails service. The SRC allows for membership by contiguous states; however, the Florida Legislature has not elected to join the SRC or support related efforts to extend passenger rail service into Florida. The County has a long-standing legislative priority supporting efforts to restore passenger rail service along the Gulf Coast through Leon County and for the State of Florida to join the SRC. HB 53 ultimately died in committee, while SB 1254 was never scheduled to be heard.
On September 10, 2025, the Florida First District Court of Appeal ruled the state’s ban on openly carrying firearms, as set forth in Section 790.053, Florida Statutes, unconstitutional. The ruling, however, created a potential unintended loophole under a separate section of Florida Statutes governing the carrying of concealed weapons. Specifically, Section 790.06, F.S., prohibits any person from openly carrying a handgun or carrying a concealed weapon or concealed firearm into specified places such as courthouses, meetings of legislative governing bodies, police stations, and prisons. This section, however, does not expressly address the open carrying of other types of firearms, such as rifles, shotguns, or AR-15s into places where handguns remain prohibited. Accordingly, the court ruling has resulted in confusion on whether there is a loophole effectively allowing long guns to be carried into sensitive government and community spaces.
Shortly following the court ruling, Supreme Court Chief Justice Carlos Muñiz issued a memo with clarifying guidance asserting that local chief judges retain the authority to prohibit weapons in courthouses and courtrooms. However, no subsequent statewide guidance has been released regarding the other sensitive government and community spaces as identified under Section 790.06, F.S. During the 2026 regular session, legislation (HB 321 and SB 406) was filed to provide clarity on this issue by explicitly prohibiting all firearms in sensitive government and community spaces as set forth under Section 790.06, F.S. Both bills, however, died in committee without being heard.
Despite the lack of guidance or action at the state level, the County has continued to maintain safety and security at Leon County properties, while ensuring consistent compliance with state law. In November 2025, a memo titled “Open Carry Guidance Q&A” was issued to all County employees reinforcing that the County’s existing employee policies related to possessing and carrying firearms are still applicable, while providing guidance on limited instances in which firearms may be carried or possessed by a member of the public on/within County property, facilities, and vehicles. In addition, the County has recently implemented additional security measures at the Leon County Courthouse, including increased deputy presence and a designated after-hour, singular, monitored point of access to the Courthouse during Board meetings. Beyond these immediate measures, the County is advancing the Critical Courthouse Security Improvements capital project to modernize and consolidate security infrastructure identified in the Physical Security Assessment conducted by the Florida Department of Law Enforcement. The assessment identified recommended improvements across the building entrances, internal access control, camera infrastructure, and law enforcement integration. As previously noted, the Legislature’s adopted FY 2027 budget includes an allocation of $250,000 to support this project request submitted by the County.
SB 132 and HB 73 would have required the creation of a statewide database to assist in determining voter eligibility. During the 2018 General Election, Florida voters approved Amendment 4 to restore the voting rights of Floridians upon completion of all terms of a felony conviction sentence, including payment of legal financial obligations, such as fees, fines, and other court costs. Since that time, there have been numerous reports of issues related to verifying voting eligibility due uncertainty regarding whether an individual has satisfied all outstanding legal financial obligations that may impact an individual’s eligibility to vote. This legislation would have required the Florida Commission on Offender Review to develop and maintain a database containing specified information and providing clear instructions for users seeking to determine whether voting rights had been restored. Both SB 132 and HB 73 died in committee.
2026 Special Sessions (Congressional Redistricting; Property Tax Reform)
As noted previously, the Legislature has reconvened for three special sessions since adjournment of the 2026 regular session in March. In addition to the special session held in May 2026 to finalize the budget, the Legislature also held a special session on the issue of congressional redistricting in April 2026, and, at the time of this writing, is scheduled to commence a special session on property tax reform beginning June 1, 2026.
On June 1, 2026, the Legislature will reconvene for a special session to consider the Governor’s property tax reform proposal. The proposed constitutional amendment (formally filed as SB 2F and SB 4F) proposes the creation of a new homestead exemption of $150,000 in 2027 and $250,000 in 2028. The proposal also directs the Legislature to create a further phase-in schedule to fully eliminate homestead property taxes. The proposed reduction, and eventual elimination, would be applicable to all homestead property taxes including those levied by school districts. The proposal also sets forth a five-year Florida residency period before new residents could qualify for the proposed exemption.
Among other provisions, the proposal would also reduce the assessment cap on non-homestead properties (such as second homes and commercial real estate) from 10% to 5%. Based on preliminary estimates, the proposed $250,000 homestead exemption and 5% cap on the assessable value increase for non-homestead properties would result in a loss of approximately $84 million of property tax revenue for Leon County within the first two years of implementation. This reflects a 36% reduction to the County’s tax base, which would leave the County with insufficient funding to cover just the costs of our State-mandated functions and constitutional offices alone.
The proposal would also constitutionally restrict the expenditure of ad valorem revenues to a list of six funding categories, further restricting the autonomy of local governments and the ability to deliver essential services. Under the proposed amendment, property taxes “shall be used only to” fund the following:
The proposal would direct the Legislature to create a trust fund for the purpose of providing grants to local governments to “support core local services including education, law enforcement and infrastructure”. However, details regarding the level, duration, and eligibility for funding is not included in the proposal.
As of the publication of this item, the proposal is scheduled to be heard in House and Senate committees on Monday, June 1, with floor votes to be held in both legislative chambers as soon as Tuesday, June 2. The proposal which, if passed by a 3/5 vote of the Legislature, would be subject to voter approval (60%) during the 2026 General Election to take effect January 1, 2027. The County’s legislative team is continuing to engage local delegation members on the impacts of the proposed property tax reform constitutional amendment. At the upcoming budget workshops in the summer, the Board will be provided with the latest information and options available to best position the County should such an amendment be placed on the November ballot.
During its special session held on April 28 and 29, 2026, the Legislature approved a revised mid-decade congressional map as proposed by Governor DeSantis. The revised congressional map, formally filed as HB 1D, was proposed by the Governor following the recent Supreme Court decision in Louisiana v. Callais which ruled that consideration of race in the creation of congressional districts is unconstitutional. The new redistricting plan redraws a number of congressional districts that were created in compliance with the Fair Districts Amendment of the Florida Constitution, specifically to afford minority voters residing in those districts the opportunity to continue electing candidates of their choice. While the approved map makes vast changes to numerous districts in central and south Florida, it preserves existing political and geographic boundaries of Congressional District 2 which includes all of Leon County and is currently held by Congressman Neal Dunn. The new congressional map was signed into law by the Governor on May 4, 2026.
2026 Congressional Update:
Each year, the County’s legislative team evaluates the trends and issues affecting the County’s programs and services to identify potential policy or substantive legislative issues at the federal level. At the 2026 State and Federal Legislative Priorities Workshop, the Board approved several policy priorities for the second session of the 119th U.S. Congress. Leon County’s federal legislative priorities are coordinated through the County’s National Association of Counties (NACo) representation and The Southern Group, the County’s federal contract lobbying firm. The County’s legislative team regularly coordinates with The Southern Group on key federal budget issues and to identify new federal funding opportunities for County projects.
In February, Commissioners and staff attended the 2026 NACo Legislative Conference in Washington, D.C. to take part in NACo’s legislative policy process and attend educational sessions. The NACo Legislative Conference provides county officials from around the country with the unique opportunity to discuss relevant issues impacting counties nationwide. While in Washington, D.C., the County’s legislative team and The Southern Group met with the offices of Senator Scott, Senator Moody, and Congressman Dunn to discuss the County’s federal legislative funding requests and policy priorities. The following section provides an overview of the FY 2027 federal appropriations process, as well as other timely federal issues of importance to the County.
The U.S. House of Representatives and Senate Appropriations Committees have begun their annual appropriations process for the next fiscal year, which includes consideration of “Community Project Funding Requests” (commonly known as “earmarks”). Similar to the state process, Congressional members can submit earmark funding requests for direct, line-item appropriations in the federal budget for specific projects in their district. While these requests can be submitted by U.S. House and Senate members, Florida Senators Scott and Moody do not accept earmark requests in opposition of the earmark process. Accordingly, Representative Dunn is the only member of the County’s Federal Delegation that accepts and submits earmark funding requests.
In the U.S. House, earmark funding requests are limited to certain Appropriations Subcommittees and subject to specific eligibility criteria for each subcommittee. Congressional members are limited to submission of 15 requests for consideration which must be ranked by Congressional members upon submission. It is important to note that Florida’s 2nd Congressional District is among the largest in the state by geographic area, with Leon County among the 16 counties represented by Congressman Dunn.
For the FY 2027 Appropriations process, the House Appropriations Committee released initial guidance in late February 2026, with deadlines for submission of earmark funding requests in mid-March. In accordance with this timeline, the County submitted funding requests for five (5) County projects as presented and approved by the Board during its Legislative Priorities Workshop. None of Leon County’s funding requests, however, were accepted by Congressman Dunn for consideration of inclusion in FY 2027 appropriations package. Notwithstanding this, the County’s legislative team continues working with The Southern Group in identifying and pursuing other federal funding opportunities to support these project requests. In addition, earlier this year, Congressman Dunn announced that he will retire at the end of his term rather than seek re-election. Accordingly, a new Congressman will be elected in November to represent Florida's 2nd Congressional District. Following the election, the County’s legislative team will work with the newly elected Congressman in advocating for the County’s project requests for inclusion in future appropriations packages.
Since 2020, the County has expressed support for federal legislation related to the decriminalization of marijuana at the federal level as part of its federal legislative priorities. In recent years, several states have passed laws authorizing the use of marijuana for medical and/or recreational use. At this time, 40 states and the District of Columbia have approved measures to regulate marijuana for medical use, and 24 states and the District of Columbia approved measures to regulate adult non-medical use of marijuana. Regardless of state laws, however, federal law continues to govern the national scheduling and control of marijuana under the Controlled Substances Act (CSA). The CSA places all controlled substances regulated under federal law into one of five “schedules” based upon the substance’s medical use, potential for abuse, and safety or dependence liability. Historically, marijuana has been classified as a Schedule I substance, which includes substances that the federal government has determined to have a high potential for abuse, no accepted medical use, and a lack of safety for use under medical supervision.
In May 2024, the Department of Justice (DOJ) issued a proposed rule to reschedule marijuana to Schedule II under the CSA. Nearly 43,000 public comments were received in response to the proposed rule – with other 60% of comments in support of the complete descheduling of marijuana. While an administrative law hearing on the proposed rule was scheduled to take place in January 2025, the hearing has been postponed indefinitely as legal challenges to the administrative process are resolved.
In December 2025, President Trump signed an Executive Order directing the U.S. Attorney General to take all necessary steps to complete the rulemaking process related rescheduling marijuana under the CSA in the most expeditious manner. Subsequently, on April 23, 2026, the U.S. Attorney General signed an order reclassifying certain marijuana products from Schedule I to Schedule III. These include products either approved by the Food and Drug Administration or licensed for medical use at the state-level. The DOJ is also expediting the hearing process to more broadly reclassify marijuana under federal law in accordance with Executive Order. The County’s legislative team is continuing to monitor these efforts and will provide updates to the Board as they become available.
In 2014, the Tallahassee City Commission authorized staff to pursue the creation of a Foreign-Trade Zone (FTZ) at the Tallahassee International Airport. An FTZ is a designated area within a country where imported goods can be stored or processed without being subject to import duties, thereby improving U.S. competitiveness by reducing operation costs. Across the country, there are 193 active FTZs, with 20 active FTZs located in Florida. Currently, the Tallahassee-Leon County area is not directly served by any of the existing FTZs in North Florida, resulting in a service area gap between Panama City and Jacksonville. The creation of an FTZ would serve as a significant catalyst for international trade, and in turn support local and regional economic growth and diversification.
Since 2014, the City has continued coordination with U.S. Customs and Border Protection to complete prerequisite steps required to finalize and submit its application and receive formal authority to establish the FTZ. In November 2023, as directed by the Board, the County provided a letter in support of the City’s application for a Foreign Trade Zone designation at the Tallahassee Airport. Since that time, the City has submitted its formal application to the Foreign-Trade Zone Board and executed the required agreement with U.S. Customs and Border Protection. The final step of this process is the City’s construction of an International Processing Facility at the airport which is currently underway and anticipated to be completed by the end of the year. Once completed, the FTZ is projected to generate over 1,660 jobs and an annual economic impact of $304 million by 2034.
2027 Florida Legislative Session:
The 2027 Legislative Session will begin on Tuesday, March 2, 2027, and is scheduled to conclude on May 1, 2027. The interim committee meetings for the 2027 session have not been formally announced but are anticipated to take place from January to February 2027. To establish the County’s policy and appropriations priorities for the 2027 session, the Workshop on the 2027 State and Federal Legislative Priorities is scheduled for September 22, 2026. Also, FAC has scheduled its 2026 Innovation and Policy Conference for September 16-17, 2026, in Duval County and its Legislative Conference for December 2-4, 2026, in St. Johns County.
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Recommendation:
Option #1
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