Study on the Elimination of Property Taxes
SB 852 directs the Florida Office of Economic and Demographic Research to study how Florida could eliminate property taxes under chapters 192 through 196, Florida Statutes, and replace the lost revenue through a mix of budget reductions, sales-based consumption taxes, and locally determined consumption taxes authorized by the Legislature. The study must examine a framework for doing so and evaluate several policy effects, including impacts on public services, housing markets, business attractiveness, economic stability, consumer behavior, and long-term growth.
The bill does not itself repeal property taxes or change tax rates; instead, it creates a formal research mandate and requires a report to the Legislature by October 1, 2025. If enacted, it would require the state’s economic research office to analyze the fiscal and economic consequences of eliminating a major source of local government revenue and to present findings to legislative leaders before any future policy action.
SB 852 would not directly amend the property tax statutes in chapters 192 through 196, but it would place the Office of Economic and Demographic Research under a statutory duty to produce a detailed policy study on eliminating those taxes and replacing the revenue. The bill could affect state and local governments by informing future legislation that may alter local revenue structures, public service funding, housing policy, and the balance between property taxes and consumption-based taxes. Its practical impact is limited to research and reporting, but the study could shape later tax reform proposals affecting homeowners, businesses, counties, municipalities, school funding, and other public service providers.
No committee transcripts or recorded votes were provided, so there is no direct evidence of support or opposition in the available materials. Based on the bill text, the measure appears exploratory rather than immediately regulatory, which may make it more politically palatable than a direct tax repeal. At the same time, because it contemplates eliminating property taxes and replacing them with other revenue sources, it touches a major and potentially controversial area of state and local finance.
The main point of contention is likely the feasibility and consequences of eliminating property taxes, especially how local governments would replace the revenue without reducing funding for education, infrastructure, and emergency services. Another likely dispute is whether shifting toward sales-based or other consumption taxes would be regressive, volatile, or sufficient to maintain long-term fiscal stability. Supporters would likely emphasize tax relief, homeownership, and business competitiveness, while critics would focus on revenue adequacy, service cuts, and the risk of shifting the burden onto consumers.