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Read. Follow. Verify.Florida Legislature proposes capping property assessment increases for small business commercial real estate at 3 percent or inflation
Last action · March 13, 2026: Died in Finance and TaxSponsor: Mack Bernard
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What This Bill Proposed
Proposing amendments to the State Constitution to limit the assessed value of real property owned and used for commercial purposes by a small business for ad valorem taxation purposes so that such assessed value may not exceed 3 percent or the percentage change in the Consumer Price Index, whichever is lower, and to provide an effective date, etc.
Property tax assessment caps directly limit how much local governments can raise property tax bases for small businesses, affecting annual tax liabilities for commercial property owners and local tax revenue collection timelines.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Small business owners
Their commercial real property tax assessment increases would be subject to a statutory cap of 3 percent or the Consumer Price Index.
Local governments
Ad valorem tax revenue growth from small business commercial properties would be limited by the assessment caps.
Florida voters
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What property does this proposed amendment apply to?
How is the assessment cap calculated?
When would this amendment take effect?
What else do you want to know?
News Coverage
Bias ratings based on AllSides / Media Bias/Fact Check
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died in committee.
Procedural history
4 actions- Mar 13, 2026SenateFloorDied in Finance and Tax
- Jan 13, 2026SenateIntroducedIntroduced
- Nov 17, 2025SenateCommitteeReferred to Finance and Tax; Appropriations; Rules
- Oct 23, 2025SenateIntroducedFiled
Version history & redline
2 versions on fileOfficial version history is partial: 1 linked text is unavailable or incomplete. Source links remain available below.
The text diff for this stage has not been computed yet.
official version host penalty: 429 Retry-After 300 s
Finance Connection
| Candidate | Donor | Amount | Industry | Date |
|---|---|---|---|---|
| Mack Bernard | UNIVERSAL CITY DEVELOPMENT PARTNERS GOVERMENT RELATIONS | $1,000 | OPERATIONS/ THEME PARK | Dec 2025 |
| Mack Bernard | PITTMAN LAW GROUP | $1,000 | LAW FIRM | Feb 2025 |
| Mack Bernard | TURO INC. | $1,000 | CARSHARING COMPANY | Dec 2025 |
| Mack Bernard | ARROWGROUP | $1,000 | GOVT. AFFAIRS / CONSULTING | Mar 2025 |
| Mack Bernard | BECKER & POLIAKOFF PA | $1,000 | LAW FIRM | Dec 2025 |
| Mack Bernard | BESTBET HOLDINGS, INC | $1,000 | ENTERTAINMENT VENUE | Jan 2026 |
| Mack Bernard | DOSAL TOBACCO CORPORATION | $1,000 | TABACCO SUPPLIER | Feb 2025 |
| Mack Bernard | ERICKS CONSULTANTS INC. | $1,000 | BUSINESS MANAGEMENT | Dec 2025 |
Show 11 more contributions
| Mack Bernard | FLORIDA ACRE | $1,000 | POLITICAL COMMITTEE | Sep 2025 |
| Mack Bernard | FLORIDA BANKERS ASSOCIATION | $1,000 | POLITICAL COMMITTEE | Jul 2025 |
| Mack Bernard | FPF FIRE PC | $1,000 | POLITICAL COMMITTEE | Nov 2025 |
| Mack Bernard | HCA EAST FLORIDA DIVISION AND GOOD GOVERNMENT PAC | $1,000 | POLITICAL COMMITTEE | Dec 2025 |
| Mack Bernard | HCA NORTH FLORIDA DIVISION AND GOOD GOVERNMENT GROUP | $1,000 | POLITICAL COMMITTEE | Dec 2025 |
| Mack Bernard | HCA WEST FLORIDA DIVISION AND GOOD GOVERNMENT PAC | $1,000 | POLITICAL COMMITTEE | Dec 2025 |
| Mack Bernard | HELENA AGRI-ENTERPRISES | $1,000 | AGRICULTURAL SERVICES | Jan 2025 |
| Mack Bernard | JM FAMILY AUTOMOTIVE LLC | $1,000 | AUTOMOTIVE INDUSTRY | Nov 2025 |
| Mack Bernard | FDA POLITICAL ACTION COMMITTEE | $500 | POLITICAL COMMITTE | Mar 2025 |
| Mack Bernard | FLORIDA ARCHITECTS | $500 | POLITICAL COMMITTE | Nov 2025 |
| Mack Bernard | BAUDET FRANKLIN | $25 | - | Mar 2026 |
Reported financial relationships and timing signals. This does not prove motive or influence. Readers draw their own conclusions.
Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Extension of Assessment Caps to Commercial Property
The measure extends assessment limitation concepts traditionally applied to homestead residential property to small business commercial real estate.
Connected Entities
Sources
www.flsenate.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 75)
- Controversy50Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz35Current news / social attention level
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