The Florida Legislature's 2026 Regular Session concluded on March 13 with the House and Senate continuing to work through differences on the 2026-2027 General Appropriations Act. The two chambers remain approximately $1.4 billion apart in their respective spending plans, with negotiations expected to continue in a special session.
House Position
The House, led by Speaker Daniel Perez, built its spending plan around a centerpiece priority of property tax relief. The House budget assumed passage of a significant homestead exemption expansion (CS/CS/HJR 209), which would increase the exemption by $200,000 for insured property owners. This framework shaped the House's approach to overall spending, with tighter allocations across other categories to accommodate the anticipated reduction in local tax revenue.
Speaker Perez has consistently emphasized property tax relief as the session's defining issue, reflecting constituent concerns about rising property costs across the state. The House plan also included targeted investments in public safety and infrastructure.
Senate Position
The Senate, under President Ben Albritton, took a different approach to property tax relief and allocated additional funding to education, healthcare, and environmental programs. President Albritton indicated throughout the session that the Senate would deliver a "very, very meaningful" property tax plan but prioritized resolving the broader spending picture before committing to a specific tax relief mechanism.
The Senate's spending plan reflected higher investment levels in K-12 education, environmental restoration projects, and healthcare programs including the AIDS Drug Assistance Program (ADAP). The chamber also placed greater emphasis on maintaining reserves and addressing long-term fiscal commitments.
Key Differences Between the Chambers
Budget Comparison
- Overall Gap: Approximately $1.4 billion between the two spending plans
- Property Tax Relief: House favored a larger, more immediate homestead exemption expansion; Senate preferred a measured approach tied to the overall budget
- Education Funding: Senate plan included higher per-student funding levels than the House proposal
- Environmental Programs: Senate allocated more to environmental restoration and springs protection
- Healthcare: Both chambers addressed ADAP funding; differences remained on broader Medicaid and health program spending
- Reserves: The chambers differed on target reserve levels and use of nonrecurring revenue
Budget Conference Process
Budget conference committees were appointed to reconcile differences across the major appropriations categories, including education, health and human services, transportation, criminal justice, agriculture and environment, and general government. While some subconferences made progress on individual line items, the broader policy differences between the chambers -- particularly on property tax relief -- remained unresolved during the regular session timeline.
Several policy bills that depend on the final budget numbers, including property tax reform, housing affordability measures, and environmental funding authorizations, will also be addressed during the upcoming special session.
Expected Timeline for Resolution
A special session is widely anticipated to finalize the 2026-2027 budget. Under the Florida Constitution, a special session can be called by the Governor or convened through a joint proclamation by the House Speaker and Senate President, or by a three-fifths vote of each chamber's membership.
Based on the 2025 precedent -- when a similar situation resulted in a special session -- lawmakers are expected to return within several weeks of the regular session's conclusion. Legislative observers anticipate the special session could be called for late March or early April 2026, allowing time for continued negotiations between the chambers before members reconvene in Tallahassee.
The state will continue operating under the current year's budget until a new General Appropriations Act is signed into law. Florida's constitution (Article III, Section 19) requires that a balanced budget be adopted each fiscal year.
For government affairs professionals tracking the budget process, the extended negotiation window provides additional time to engage on budget-dependent priorities before the final spending plan is adopted.