Florida Rulebook · 689.261, Florida Statutes
Will my Florida property taxes match the seller's?
Not always. The law says a home buyer must get a property tax disclosure at or before signing the contract. It warns that a sale or improvements trigger a new assessment that could mean higher taxes. A 2026 change also sets rules for how listing websites and apps show estimated taxes starting February 1, 2027.
What the law says
- A buyer of residential property must be given the property tax disclosure summary at or before signing the contract (689.261(1)).
- The summary says the buyer should not rely on the seller's current taxes, because a change of ownership or improvements trigger a reassessment that could raise taxes (689.261(1)).
- Unless it is in the contract, the seller provides it, and the contract must refer to it and say the buyer should not sign until reading it (689.261(2)).
- Beginning February 1, 2027, homes shown on a public listing website or app must include estimated property taxes, and the current owner's taxes may not be used to calculate that estimate (689.261(3)(b)).
- The estimate must use the listing price with current millage rates (Department of Revenue formula) or the county's average millage rate, with a required disclaimer; otherwise the platform must link to the county property appraiser's estimator and may not show the current owner's taxes (689.261(3)(b)).
- Beginning February 1, 2027, the current owner's taxes may not be included in printed listing materials (689.261(3)(c)).
- No one may be sued over an inaccurate tax estimate on a listing platform (689.261(3)(b)3.).
“BUYER SHOULD NOT RELY ON THE SELLER’S CURRENT PROPERTY TAXES AS THE AMOUNT OF PROPERTY TAXES THAT THE BUYER MAY BE OBLIGATED TO PAY IN THE YEAR SUBSEQUENT TO PURCHASE.”
689.261, Florida Statutes
Who this is for
Buying · Selling · For agents
Last checked against the official text on November 5, 2026. Laws change, and the official text always wins. This is general information, not legal advice. For your own situation, ask a Florida real estate attorney.