As Florida’s 2026 legislative session approaches, lawmakers are preparing to address several significant issues, with property tax reform and the regulation of artificial intelligence (AI) technologies at the forefront.
In the realm of property taxes, the Florida House has introduced multiple proposed constitutional amendments aimed at reducing the tax burden on homeowners. Notably, House Joint Resolution 201 (HJR 201), sponsored by Representative Kevin Steele, seeks to exempt homestead properties from all property taxes imposed by counties, cities, or special districts, leaving only school district levies intact. This proposal is part of a broader initiative led by House Speaker Daniel Perez, who has advocated for offering voters a range of tax relief options on the 2026 ballot. However, these measures have yet to find counterparts in the Senate and have faced criticism from Governor Ron DeSantis, who described the approach as “a political game.” Additionally, some Democrats express concern that such tax cuts could underfund essential services. ([axios.com](https://www.axios.com/local/tampa-bay/2025/12/09/how-the-florida-house-wants-to-cut-property-taxes?utm_source=openai))
Complementing these efforts, Senate Bill 552 (SB 552), introduced by Senator Bernard, proposes prohibiting counties, school districts, and municipalities from levying ad valorem taxes on tangible personal property. This bill aims to conform to proposed constitutional amendments that would eliminate such taxes, potentially providing further relief to property owners. ([flsenate.gov](https://www.flsenate.gov/Session/Bill/2026/552?utm_source=openai))
Beyond property tax reforms, the 2026 session is expected to address the regulation of AI technologies. While specific legislative proposals are still in development, there is a growing recognition among state lawmakers of the need to establish guidelines for the ethical use and development of AI. This initiative reflects a broader trend of states grappling with the rapid advancement of technology and its implications for privacy, employment, and public safety.
As the session unfolds, these legislative efforts will be closely monitored by legal professionals and stakeholders, given their potential to significantly impact Florida’s tax landscape and technological regulatory framework.