Florida · 2026 Regular Session · Bill
SB 284: Assessment of Property Owned and Used by Small Businesses
Did not advance Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
- Did not advance
Last official action: ·Record last updated:
Plain-language summary
SB 284 is a bill introduced in the Florida Senate on October 23, 2025. According to its official title, it concerns: Assessment of Property Owned and Used by Small Businesses. Primary sponsor: Mack Bernard (Democratic). Most recent recorded action (March 13, 2026): Died in Finance and Tax.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
Assessment of Property Owned and Used by Small Businesses; Providing that real property owned and used for commercial purposes by small businesses will be assessed at just value after a certain date; prohibiting the annual change in assessed value from exceeding a specified amount; requiring that the assessed value of the property be lowered to the just value of the property under certain circumstances; providing that a change in ownership or control of the property will cause the property to be assessed at just value, etc.
Sponsors
Sponsors by party (alphabetical): Democratic 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Mack Bernard | Primary sponsor | Democratic | Senate | 24 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Died in Finance and Tax
- Introduced
- Referred to Finance and Tax; Appropriations; Rules
- Filed