Property Tax Administration; Revising the definitions of the terms "maximum total county ad valorem taxes levied" and "maximum total municipal ad valorem taxes levied" to conform to changes made by the act; revising limitations on the maximum millage rate that may be levied by certain units of government; authorizing the ballot summary of a specified proposed amendment or revision of the State Constitution to exceed a specified word limit, etc.
Apalachicola Water and Sewer District, Franklin County; Creates Apalachicola Water & Sewer District; provides district charter; describes boundaries; provides for district board; provides powers of district & district board; prohibits City of Apalachicola from incurring certain additional obligations or indebtedness; requires city & district to enter into interlocal agreement to effectuate transfer of water & sewer service to district; provides for district to take certain actions if city & district do not enter interlocal agreement; provides for transfer of assets, assumption of all lawful debts & other obligations, & continuation of contracts by district; provides for status of certain employees.
Port St. Joe Port Authority, Franklin, Gadsden, Gulf, and Liberty Counties; Expands Port St. Joe Port Authority to include Franklin, Gadsden, & Liberty Counties; revises membership of governing body of authority; provides for transition; provides for staggered terms.
West Palm Beach Police Pension Fund - Special Act Amendment; Revises professional & clerical services; revises West Palm Beach Police Pension Fund membership; age & service requirements for retirement; retirement pension calculation; optional forms of retirement income; chapter 185 share accounts; supplemental pension distributions; deferred retirement option plan (DROP); death benefits; investments; review procedures; lump sum payments of small retirement incomes; Internal Revenue Code limits; minimum distribution of benefits; rollovers from qualified plans; other police officer or military services; & reemployment after retirement.
West Palm Beach Firefighters Pension Fund, Palm Beach County; Revises definitions relating to West Palm Beach Firefighters Pension Fund; board members' credits for service; revenue; member contributions; custodian of funds; investments; service benefits; supplemental pension distribution; optional forms of benefits; share accounts; deferred retirement option plan (DROP); backwards deferred retirement option plan (BackDROP); disability pensions, medical examinations, return to work; beneficiary benefits; review procedures; Internal Revenue Code limits; minimum distribution of benefits; rollovers from qualified plans; & prior firefighter service.
Highlands County Hospital District; Provides requirements & duties of Board of Commissioners of Highlands County Hospital District before lease or management & sale agreements of assets; provides requirements for agreements; requires hospital to file copy of sale agreement with Department of Commerce; requires board to notify department of sale; provides for judicial reviews; provides for court costs.
Fellsmere Water Control District, Indian River County; Provides that the district is dependent district of Indian River County; provides that the Board of County Commissioners of Indian River County shall be governing board of district; revises boundaries of district; provides for maintenance & use of certain canals; provides for certain access to public records.
Avalon Beach-Mulat Fire Protection District, Santa Rosa County; Provides exemption from non-ad valorem assessments for churches & specified religious institutions otherwise exempt from ad valorem taxes; provides calculation methods for non-ad valorem assessments; revises non-ad valorem assessments for residential properties & non-ad valorem assessments for industrial properties exceeding 40,000 square feet.
HB 4085 transfers a specific 406-acre parcel of land in Okeechobee County (described in legal terms) from the Internal Improvement Trust Fund to the Okeechobee Utility Authority. The bill requires the Trust Fund Board to complete this land transfer within 30 days after the bill takes effect. It directly affects the Okeechobee Utility Authority by providing it with this property for potential utility infrastructure or operations. The bill becomes effective on July 1, 2026, or upon becoming law, whichever is later.
Pace Fire Rescue District, Santa Rosa County; Provides exemption from non-ad valorem assessments for churches & specified religious institutions otherwise exempt from ad valorem taxes; provides calculation methods for non-ad valorem assessments; revises non-ad valorem assessments for residential properties & for industrial properties exceeding 40,000 square feet.
City of Trenton, Gilchrist County; Transfers real property from Board of Trustees of Internal Improvement Trust Fund to City Commission of City of Trenton; provides requirements for use & sale or disposition of real property; provides for conditional cultural resource review; requires conveyance of real property by specified date.
Headwaters Water Control District, Indian River County; Creates Headwaters Water Control District as public corporation; provides district's charter; provides status & boundaries; provides minimum charter requirements; provides for maintenance & use of certain canals; provides requirements for charter amendments; provides applicability of specified laws to district; provides severability.
