What to Watch During the Florida 2026 Legislative Session

As Florida’s 2026 legislative session is approaching, our team stands ready to help you navigate the complexities amid heightened political activity across the state.

Lawmakers have been convening for interim committee activity in October and will continue through November and December to shape the agenda before the regular session runs from Jan. 13 to March 13. Two vacancies will remain open until the March 24 special elections: Senate District 14, vacated when Sen. Jay Collins became lieutenant governor, and House District 87, which Rep. Mike Caruso left to serve as Palm Beach County clerk and comptroller. Despite these empty seats, partisan control is unchanged. Republicans firmly lead both chambers, and the final regular sessions under Senate President Ben Albritton (R-Charlotte/DeSoto/Hardee) and House Speaker Danny Perez (R-Miami-Dade) will set the stage for Florida’s 2026 campaigns.

The political climate will be charged, with GOP leaders seeking high-visibility wins and with expected tensions between the legislature and Gov. Ron DeSantis. Property taxes have already sparked disagreements, hinting at intraparty friction even as core Republican priorities align. Lobbyists and legislators are bracing for a fast-moving session shaped by affordability concerns and philosophical debates.

Budget Outlook and Key Priorities

Florida enters 2026 with a sturdy fiscal foundation following a $117.4 billion dollar FY2025–26 budget, substantial reserves and more than $2 billion in tax relief. Strong revenue collections and cost-cutting measures have created a multibillion-dollar surplus, giving lawmakers room to address infrastructure, storm recovery and affordability. Budget leaders, however, caution that revenue growth is flattening and urge disciplined spending.

Tax relief will remain a central theme, with Republican leaders and the governor signaling interest in expanding sales-tax holidays, new exemptions and one-time rebates to help residents manage inflation. Infrastructure and resilience will also feature prominently. Although Florida avoided major hurricane landfall in 2025, the state is still recovering from Hurricanes Milton and Helene in 2024. Expect investments in grid hardening, flood control and replenishing emergency reserves. Water quality, Everglades restoration, rural land conservation, transportation infrastructure and growth management needs such as roads, bridges and housing-related improvements are also expected to see investment. Lawmakers will push for homeowner savings, storm readiness, infrastructure upgrades and preservation of Florida’s AAA credit rating while guarding long-term fiscal stability.

Property Tax Reform Showdown

Surging property values have driven tax bills upward, creating bipartisan agreement that relief is necessary but with deep disagreement on the method. Gov. DeSantis has embraced the sweeping approach of eliminating property taxes on primary homesteads while retaining them for rentals, businesses and seasonal residents. He convened a working group in the fall to craft a single reform proposal for the 2026 ballot.

The Florida House has moved in a different direction. In mid-October, House Republicans released a package of several property tax initiatives. Their proposals range from eliminating all non-school property taxes on homesteads to phasing out homestead taxes over 10 years by annually raising the exemption to $100,000. Additional ideas include full property tax exemptions for homeowners who are 65 and older, stronger Save Our Homes portability, tightening the Save Our Homes cap to 3% over three years, new exemptions, a two-thirds local vote requirement to raise tax rates and permission for newlyweds to combine their Save Our Homes benefits.

Gov. DeSantis has sharply criticized the House’s multipronged ballot strategy as a “political game” that could doom every amendment by confusing voters. Speaker Perez countered that offering multiple options gives voters flexibility and that one proposal mirrors the governor’s goal of eliminating non-school homestead taxes.

Local officials are warning about fiscal impacts if homestead taxes are eliminated or reduced. Although the House attempted to safeguard school funding by exempting the school millage from its tax-cut structure and included provisions blocking local governments from cutting law enforcement budgets even with reduced tax bases, counties remain concerned about funding for services ranging from fire departments to parks.

A compromise is expected, but the shape remains unclear. As House Select Committee Chair Toby Overdorf (R-St. Lucie) noted, “We will definitely have some type of amendment on the 2026 ballot.” The Senate may ultimately craft a single, more streamlined proposal that can pass with the required three-fifths support and appeal to voters. Businesses should monitor potential impacts to non-homestead assessments and tangible property taxes. The outcome will significantly influence Florida’s real estate and commercial environment.

Insurance and Affordability Issues

Property Insurance: Insurance affordability remains one of the most politically charged issues in Florida. Senate Democrats have made it their marquee agenda item for 2026, unveiling consumer-focused bills to address what they describe as “red-hot” property insurance premiums averaging nearly $5,700 annually statewide. Their proposals include caps on annual rate increases, expanded power for the Insurance Consumer Advocate to challenge rate filings, sales-tax exemptions for hurricane-resistant home improvements, limits on non-renewals based solely on roof age and stronger whistleblower protections.

Republican leaders emphasize that sweeping 2022–2023 tort and insurance reforms are beginning to show results. Gov. DeSantis and Insurance Commissioner Michael Yaworsky have cited early indicators of stabilization, such as Florida Peninsula Insurance requesting an 8.4% reduction in homeowners’ rates and auto-insurance rebates from Progressive. DeSantis has warned lawmakers not to reverse the lawsuit reforms, calling previous rollback attempts misguided.

Despite this divide, Republicans recognize voter frustration and will likely pursue targeted relief measures. Already-filed GOP bills suggest priorities like market stability, limited assistance programs and oversight reforms, including an Insurance Assistance Trust Fund to help low-income homeowners facing extreme rate hikes. Lawmakers may discuss expanding the Hurricane Catastrophe Fund or creating additional backstops to reduce insurer costs. The focus will be balancing visible consumer aid with long-term market health.

Auto Insurance: Florida’s no-fault (PIP) system remains a perennial debate. A 2021 repeal bill passed the legislature but was vetoed by Gov. DeSantis, who raised concerns about higher premiums. Given Speaker Perez’s background in insurance, insiders expect another attempt to overhaul or eliminate PIP. Any change would affect residents and businesses alike, particularly those managing vehicle fleets, and could again test differences between the House and the governor.

Education Policy Developments

K–12 School Choice and Funding: The 2023 session saw Florida establish universal school choice, with over 500,000 schoolchildren participating in the state-funded private school scholarship program by 2025. While this was a landmark expansion, it did not come without hiccups. A budgeting snafu in the first year of universal vouchers left public school districts shortchanged by millions of dollars because thousands of students were double-counted in both public school enrollment and the voucher program. Districts are pressing lawmakers for improved student-tracking systems and FEFP formula adjustments to follow enrollment changes more accurately. House PreK–12 Budget Chair Jenna Persons-Mulicka (R-Lee) has held hearings on fixing these issues, and a bipartisan solution is expected.

Another friction point is last year’s expansion of the “Schools of Hope” program, which now requires public schools with available space to provide free on-campus space and resources to charter schools. Districts argue it is unfair to house and subsidize a competitor. Democratic lawmakers and some rural Republicans may support modifying or repealing the co-location mandate, but charter advocates will resist rollbacks.

Teacher compensation and shifting enrollment patterns may shape 2026 budget decisions. Gov. DeSantis has made teacher pay a political priority, and election-year dynamics could motivate additional increases or bonuses.

Higher Education and Curriculum Transparency: Florida’s higher-ed system continues to face expanded oversight. The Florida Board of Governors recently approved a rule requiring universities to publicly post syllabi, textbooks and course readings for most undergraduate courses, mirroring a Georgia policy. Supporters argue the rule enhances transparency; faculty warn it exposes them to political pressure, especially on courses involving race, gender and other sensitive subjects. With the rule now enacted and requiring at least five years of compliance, lawmakers may codify, narrow or expand the policy during the 2026 session.

School Safety and Additional Education Bills: School safety legislation is expected following national concerns about campus violence. Bills would require K–12 and higher-ed institutions to enhance emergency planning, expand active-shooter training and integrate mass-casualty preparedness into teacher training. Additional technical bills address speeding up IEP evaluations and expanding Florida Virtual School operations. Legislators may also consider tuition assistance for dependents of Florida National Guard members.

Health Care

Medical malpractice reform will be a central health policy fight. Lawmakers passed a bill in 2025 allowing adult children and parents of adult victims to recover non-economic damages in wrongful death malpractice cases, eliminating a 1990 restriction that barred such claims. Gov. DeSantis vetoed it, warning of increased litigation and higher insurance costs. Rep. Dana Trabulsy has refiled the bill as HB 6003 for 2026, setting up a potential veto-override battle. Hospitals and insurers strongly oppose the bill; patient advocates argue for fairness and alignment with most states.

Other filed bills target Medicaid access and administrative improvements. SB 152 requires Medicaid managed-care plans to negotiate reimbursement rates in good faith, aiming to stabilize provider participation. SB 40 mandates that at least half of primary care providers in plan provider networks offer after-hours appointments for Medicaid patients. SB 46 bars the state Medicaid agency from restricting the use of out-of-network home health agencies or nurse registries. Public-health measures include SB 68, requiring emergency departments to adopt pediatric care standards, and SB 162, mandating surgical smoke evacuation systems. These changes could introduce new compliance obligations for providers.

Other Notable Issues

Elections and Governance: Election law adjustments may surface, though no sweeping changes have been proposed. HJR 27 would impose 12-year term limits on county commissioners and school board members, allowing voters in 2026 to decide whether to cap local officials at three terms. Florida already imposes an eight-year limit on state officials, and school boards received an eight-year limit by statute in 2023. A similar idea stalled previously but may gain support because the longer limit eases concerns from smaller counties.

Redistricting: Gov. Ron DeSantis has announced plans to call a special legislative session between March and May 2026 to address redistricting, pending a forthcoming U.S. Supreme Court decision on Section 2 of the Voting Rights Act that could affect Florida’s map requirements. Although the Florida Supreme Court recently upheld the current congressional map, Gov. DeSantis has noted that population shifts and potential defects in the current map may justify additional adjustments. The special session signals that lawmakers are preparing to review the congressional districts ahead of the 2026 election cycle.

Immigration Enforcement: SB 86 requires police to detain undocumented individuals operating commercial trucks and turn them over to ICE, part of Florida’s broader immigration enforcement push following a fatal St. Lucie County crash in which an undocumented semi-truck driver attempted an illegal U-turn on Florida’s Turnpike, killing three people.

Ballot Measures and Citizen Initiatives: Multiple citizen-initiated amendments may circulate in 2026. Medicaid expansion has been delayed until 2028 due to new legal hurdles. One initiative proposes extending legislative sessions from 60 to 300 days, indicating public appetite for structural change. Lawmakers may also consider amendments related to environmental protection or government accountability, though none are confirmed.

Cannabis: Smart and Safe Florida has relaunched its adult-use cannabis initiative for 2026, with more than 612,000 signatures already verified as of July 2025. They need 880,062 signatures by the February 2026 deadline. The campaign is litigating over rejected petitions and delays in forwarding the proposal for state Supreme Court review. Meanwhile, the legislature has moved in the opposite direction, passing H1205 to tighten the initiative process and proposing budget language that could remove certain patients from the medical cannabis registry. Bipartisan medical cannabis improvements were filed but received no hearings. Rep. Alex Andrade (R-Escambia) has introduced a bill banning public smoking and vaping of cannabis. With legislative reform stalled, the future of adult use hinges almost entirely on the 2026 ballot.

Gaming: HB 189, an omnibus bill, would formally legalize paid daily fantasy sports contests under strict new criteria, banning contests tied to college sports, point spreads, single-event outcomes or casino-style themes. The bill also creates penalties for unapproved contests and enhances enforcement against illegal slot machines and insider-information betting. This follows 2024 cease-and-desist orders issued to several DFS operators. With high stakes for industry players and the Seminole Tribe, HB 189 will be heavily lobbied.

Bottom Line

Florida’s 2026 legislative session will be politically intense and policy-heavy, with major reforms on taxes, insurance, education, health care, immigration, cannabis and gaming. Stakeholders should engage early during interim weeks to influence bill language, meet committee members or coordinate advocacy. Our Florida team will track developments closely and support clients navigating this complex environment. Floridians can expect an ambitious session centered on affordability, growth management and political maneuvering in a pivotal election year.

Bill Rubin and Heather Turnbull, of Rubin, Turnbull & Associates, contributed to this alert. 

---

This document is intended to provide you with general information regarding Florida’s upcoming legislative session. The contents of this document are not intended to provide specific legal advice. If you have any questions about the contents of this document or if you need legal advice as to an issue, please contact the attorneys listed or your regular Brownstein Hyatt Farber Schreck, LLP attorney. This communication may be considered advertising in some jurisdictions. The information in this article is accurate as of the publication date. Because the law in this area is changing rapidly, and insights are not automatically updated, continued accuracy cannot be guaranteed.