Legals 10/1/2026

Notice of Meeting

The Value Adjustment Board will hold meetings in the County Commission Meeting Room at 2864 Madison Street on the following dates:

October 5, 2026 at 9:00 AM – 2026 Organizational Meeting
October 12, 2026 at 9:00 AM – 2026 Hearings for Scheduled Petitions
October 13, 2026 at 9:00 AM – 2026 Hearings for Scheduled Petitions (if needed)

Florida Statute 286.105 states that: Notices of meetings and hearings must advise that a record is required to appeal. Each board, commission, or agency of this state or of any political subdivision thereof shall include in the notice of meeting or hearing, if notice of the meeting or hearing is required, of such board, commission, or agency, conspicuously on such notice, be advised that, if a person decides to appeal any decision made by the board, agency, or commission with respect to any matter considered at such meeting or hearing, he or she will need a record of the proceedings, and that for such purpose, he or she may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. The requirements of this section do not apply to the notice provided in s. 200.065(3).

In accordance with the Americans with Disabilities Act, persons needing special accommodation to participate in this meeting should contact the Administrator’s assistant prior to the meeting. The Administrator’s assistant may be contacted at 2864 Madison Street, Marianna, FL, 32448, (850) 482-9633, or (800) 955-8771 (TDD).

L9268 Date of publication: 10/1/2026

IN THE CIRCUIT COURT OF THE SEVENTH JUDICIAL CIRCUIT
IN AND FOR VOLUSIA COUNTY FLORIDA

CIRCUIT CIVIL DIVISION

CASE NO.: 2025 13793 CICI

U.S. BANK TRUST NATIONAL ASSOCIATION, NOT IN ITS INDIVIDUAL CAPACITY BUT SOLELY AS OWNER TRUSTEE OF SALUDA GRADE LOAN TRUST I,
Plaintiff,
v.

LIMANS 024, LLC, A FLORIDA LIMITED LIABILITY COMPANY, et al.,
Defendants.
________________________________________________________/

NOTICE OF FORECLOSURE SALE PURSUANT TO CHAPTER 45
(Publish in BUSINESS OBSERVER and JACKSON COUNTY TIMES)

NOTICE OF SALE PURSUANT TO CHAPTER 45 IS HEREBY GIVEN that, pursuant to the Final Judgment of Mortgage Foreclosure and Other Relief dated August 27, 2026, issued in and for Volusia County, Florida, in Case No. 2025 13793 CICI, wherein U.S. BANK TRUST NATIONAL ASSOCIATION, NOT IN ITS INDIVIDUAL CAPACITY BUT SOLELY AS OWNER TRUSTEE OF SALUDA GRADE LOAN TRUST I is the Plaintiff, and LIMANS 024, LLC, A FLORIDA LIMITED LIABILITY COMPANY, JEFFREY ROSE, PM HAUS 23F LLC, A WYOMING LIMITED LIABILITY COMPANY, DOMINION FINANCIAL SERVICES, LLC, A MARYLAND LIMITED LIABILITY, CYR GROUP LLC, A CALIFORNIA LIMITED LIABILITY COMPANY, AVALON AVENIDA LLC, PROPERTY SISTERS WORLDWIDE, A COLORADO LIMITED LIABILITY COMPANY and AD HOME IMPROVEMENT AND DESIGN LLC are the Defendants.

The Clerk of the Court, LAURA ROTH, will sell to the highest and best bidder for cash, in accordance with Section 45.031, Florida Statutes, on October 16, 2026, at electronic sale beginning at 11:00 AM, at www.volusia.realforeclose.com the following-described real property as set forth in said Final Judgment of Mortgage Foreclosure and Other Relief, to wit:

PARCEL 2:

LOT #7, BLOCK “B” OF AN UNRECORDED PLAT IN GREENWOOD, FLORIDA. COMMENCE AT THE NORTHEAST CORNER OF THE NORTHWEST 1/4 OF SECTION 6, TOWNSHIP 5 NORTH, RANGE 9 WEST, JACKSON COUNTY, FLORIDA AS PER DEPARTMENT OF TRANSPORTATION RIGHT OF WAY PLANS, THENCE SOUTH 01 DEGREES 21 MINUTES 47 SECONDS WEST 548.05 FEET TO A CONCRETE MARKER, THENCE SOUTH 30 DEGREES 56 MINUTES 56 SECONDS WEST 549.11 FEET TO AN IRON PIPE, THENCE NORTH 88 DEGREES 57 MINUTES 18 SECONDS WEST 200.00 FEET TO AN IRON PIPE AND CALL THIS THE POINT OF BEGINNING, THENCE NORTH 88 DEGREES 57 MINUTES 18 SECONDS WEST 100.00 FEET TO AN IRON PIPE, THENCE NORTH 01 DEGREES 21 MINUTES 47 SECONDS EAST 218.00 FEET TO AN IRON PIPE ON THE SOUTH RIGHT OF WAY OF MARCUS DRIVE, THENCE SOUTH 88 DEGREES 57 MINUTES 18 SECONDS EAST ALONG SAID RIGHT OF WAY 100.00 FEET TO AN IRON PIPE, THENCE SOUTH 01 DEGREES 21 MINUTES 47 SECONDS WEST 218.00 TO THE POINT OF BEGINNING.

INCLUDING THE BUILDINGS, APPURTENANCES, AND FIXTURES LOCATED THEREON.

PROPERTY ADDRESS: 5181 MARCUS DRIVE, GREENWOOD, FL 32443 (“PARCEL 2”)

ANY PERSON CLAIMING AN INTEREST IN THE SURPLUS FROM THE SALE, IF ANY, OTHER THAN THE PROPERTY OWNER AS OF THE DATE OF THE LIS PENDENS MUST FILE A CLAIM BEFORE THE CLERK REPORTS THE SURPLUS AS UNCLAIMED.

Dated This 10th day of September, 2026.

Respectfully submitted,

HOWARD LAW
902 Clint Moore Road, Suite 220
Boca Raton, FL 33487
Telephone: (954) 893-7874
Facsimile: (888) 235-0017
Designated Service E-Mail:
Pleadings@HowardLaw.com

By: /s/ Matthew B. Klein
Matthew B. Klein, Esq.
Florida Bar No.: 73529
E-Mail: Matthew@HowardLaw.com

IMPORTANT

If you are a person with a disability who needs an accommodation in order to access court facilities or participate in a court proceeding, you are entitled, at no cost to you, to the provision of certain assistance. To request such an accommodation, please contact the ADA Coordinator in advance of the date the service is needed: ADA Coordinator, 125 E. Orange Ave., Ste. 300, Daytona Beach, FL 32114, (386) 257-6096. Hearing or voice impaired, please call 711.

By: /s/ Matthew B. Klein
Matthew B. Klein, Esq.
Florida Bar No.: 73529

L9266 Dates of publication: 9/24/2026, 10/1/2026

CITY OF MARIANNA, FLORIDA REQUEST FOR PROPOSALS – CONVENTIONAL HANGAR LEASE BID NO. 2026-01

The City of Marianna is soliciting proposals from qualified individuals, businesses, aviation operators, and service providers for the lease of hangar facilities at Marianna Municipal Airport (KMAI), located at 3719 Industrial Park Drive, Marianna, Florida.

Proposals must be received no later than October 29, 2026. Submissions may be delivered in hard copy to Airport Administration, City of Marianna, 2898 Green Street, Marianna, FL 32446, or electronically to cwells@mariannafl.city and koconnor@mariannafl.city.

The Request for Proposals, including submission requirements and evaluation criteria, is available through the City of Marianna. Questions regarding this solicitation should be directed to Clay Wells, Public Works Director, at 850-482-4354 or cwells@mariannafl.city.

The City of Marianna reserves the right to reject any or all proposals, waive informalities, and accept the proposal deemed to be in the best interest of the City.

CLAY WELLS
Public Works Director
City of Marianna Fl.
2895 Jefferson St. 32446
(O) 850-718-1024
cwells@mariannafl.city

L9284
Date of Publication: 10/1/2026

IN THE CIRCUIT COURT OF THE FOURTEENTH JUDICIAL CIRCUIT IN AND FOR JACKSON COUNTY FLORIDA

IN RE FORFEITURE OF:

Case # 26-096CA
2021 BMW, Silver in Color VIN WBA53BH08MWX32552

JOSEPH TREK SIMS,
Owner/Claimant.

NOTICE OF FORFEITURE PROCEEDINGS

TO ALL OTHER PERSONS OR ENTITIES HAVING OR CLAIMING TO HAVE ANY RIGHT, TITLE OR INTEREST IN THE ABOVE DESCRIBED PROPERTY which was seized on or about May 5, 2026, in Jackson County, Florida by the Jackson County Sheriff’s Office, who presently has custody of it. YOU ARE NOTIFIED that an action for forfeiture has been filed against the above-described property and you are required to serve a copy of your written defenses, if any, on Lauren K. Sparks, Attorney for the Jackson County Sheriff’s Office, whose address is, 314 Magnolia Ave., Panama City, Florida 32401, on or before October 14, 2026, file with the Clerk of this Court either before service on the attorney for the Jackson County Sheriff’s Office or immediately thereafter; otherwise a default will be entered against you for the relief demanded in the complaint.

s/ Lauren K. Sparks
Lauren K. Sparks, Esq.
Florida Bar No. 1003160
R. Waylon Thompson, Esq.
Florida Bar No. 0769381
314 Magnolia Ave.
Panama City, Florida 32401
Ph: 850-785-5555
Fax: 850-785-0133
waylon@manuelthompson.com
lauren@manuelthompson.com
Attorneys for Petitioner

L9255
Dates of publication: 9/24/2026, 10/1/2026

IN THE CIRCUIT COURT FOR JACKSON COUNTY, FLORIDA
PROBATE DIVISION

File No. 26-CP-000237

IN RE: ESTATE OF

WANDA F. GOLDSMITH
MCKINNIE
a/k/a WANDA F. GOLDSMITH-
MCKINNIE
a/k/a WANDA
MCKINNIE,

Deceased.

NOTICE TO CREDITORS

The administration of the Estate of Wanda F. Goldsmith McKinnie a/k/a Wanda F. Goldsmith-McKinnie a/k/a Wanda McKinn, deceased, whose date of death was July 15, 2026, is pending in the Circuit Court for Jackson County, Florida, Probate Division, the address of which is 4445 Lafayette Street, Marianna Florida 32446. The names and addresses of the Personal Representative and the Personal Representative’s Attorney are set forth below.

All creditors of the Decedent and other persons having claims or demands against Decedent’s Estate on whom a copy of this Notice is required to be served must file their claims with this Court ON OR BEFORE THE LATER OF 3 MONTHS AFTER THE TIME OF THE FIRST PUBLICATION OF THIS NOTICE OR 30 DAYS AFTER THE DATE OF SERVICE OF A COPY OF THIS NOTICE ON THEM.

All other creditors of the Decedent and other persons having claims or demands against Decedent’s Estate must file their claims with this Court WITHIN 3 MONTHS AFTER THE DATE OF THE FIRST PUBLICATION OF THIS NOTICE.

The Personal Representative has no duty to discover whether any property held at the time of the Decedent’s death by the Decedent or the Decedent’s surviving spouse is property to which the Florida Uniform Disposition of Community Property Rights at Death Act as described in Ss. 732.216-732.228, Florida Statutes, applies, or may apply, unless a written demand is made by a creditor as specified under S. 732.2211, Florida Statutes. The written demand must be filed with the Clerk.

ALL CLAIMS NOT FILED WITHIN THE TIME PERIODS SET FORTH IN FLORIDA STATUTES SECTION 733.702 WILL BE FOREVER BARRED.

NOTWITHSTANDING THE TIME PERIODS SET FORTH ABOVE, ANY CLAIM FILED TWO (2) YEARS OR MORE AFTER THE DECEDENT’S DATE OF DEATH IS BARRED.

The date of first publication of this Notice is September 24, 2026.

Attorney for Personal Representative:

Ashly Mae Guernaccini, Esq.
Florida Bar Number: 1022329
At Cause Law Office, PLLC
314 S. Missouri Avenue,
Suite 201
Clearwater, Florida 33756
Telephone: (727) 477-2255
Fax: (727) 234-8024
E-Mail: ashly@atcauselaw.com
Secondary E-Mail:
shelby@atcauselaw.com

Personal Representative:
Sharday L. Burden
107 Patsy Lane
Dothan, Alabama 36305

L9258
Dates of publication: 9/24/2026, 10/1/2026

NOTICE OF APPLICATION
FOR TAX DEED

Notice Is Hereby Given TAX BRAKE, LLC, the holder of the following Tax certificate, has filed said certificate for a Tax Deed to be issued thereon. The Parcel number, Certificate number and year of issuance, the description of the property, and the names in which it was assessed are as follows:

Certificate #: 3411 of 2024

Parcel:
28-6N-13-0000-0020-0000

Assessed To:
LACI BURTON,
MARK BURTON

Description of Property:

NORTHEAST QUARTER OF SOUTHWEST QUARTER LESS AND EXCEPT 1.985 ACRES, MORE OR LESS, DESCRIBED AS: BEGINNING AT THE NORTHWEST CORNER OF THE NORTHEAST QUARTER OF SOUTHWEST QUARTER AND EXTENDING 120 YARDS EAST TO SOIL CONSERVATION DITCH, THENCE SOUTH 80 YARDS, THENCE WEST, 120 YARDS, THENCE NORTH 80 YARDS, TO POINT OF BEGINNING, IN SECTION 28, TOWNSHIP 6 NORTH, RANGE 13 WEST. ALSO, LESS AND EXCEPT THE FOLLOWING:· COMMENCE AT THE NORTHEAST CORNER OF THE NORTHEAST QUARTER OF THE SOUTHWEST QUARTER OF SECTION 28, TOWNSHIP 6 NORTH, RANGE 13 WEST, JACKSON COUNTY, FLORIDA AND CALL THIS THE POINT OF BEGINNING: THENCE SOUTH 00 DEGREES 21 MINUTES 15 SECONDS EAST, 700.00 FEET; THENCE NORTH 89 DEGREES 19 MINUTES 13.SECONDS WEST, 622.39 FEET; THENCE NORTH 00 DEGREES 21 MINUTES 15 SECONDS WEST, 700.00 FEET; THENCE SOUTH 89 DEGREES 19 MINUTES 13 SECONDS EAST, 622.39 FEET TO THE POINT OF BEGINNING. SAID PARCEL CONTAINS 10.00 ACRES MORE OR LESS. LESS ROAD RIGHT OF WAY ALONG EAST SIDE OF SUBJECT PROPERTY.

All of said property being located in the County of Jackson, State of Florida.

Unless such certificate shall be redeemed according to law, the property described in such Certificate will be sold to the highest bidder ONLINE AT JACKSON.REALTAXDEED.COM on OCTOBER 27, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9230
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

IN THE CIRCUIT COURT OF THE FOURTEENTH JUDICIAL CIRCUIT IN AND FOR JACKSON COUNTY, FLORIDA

CASE NO.: 26000051CA

LAKEVIEW LOAN SERVICING, LLC,

Plaintiff,

VS.

BRANDY KOREY; et al.,

Defendant(s).
________________________________________________________/

NOTICE OF ACTION
(Publish in Jackson County Times)

TO: Unknown Spouse of Brandy Korey
Last Known Residence: 4392 Kelly Ave Marianna, FL 32446

YOU ARE NOTIFIED that an action to foreclose a mortgage on the following property in JACKSON County, Florida:

PARCEL 1:
LOT 13, BLOCK 7, KELLY ADDITION TO THE CITY OF MARIANNA, ACCORDING TO PLAT THEREOF ON FILE IN THE OFFICE OF THE CLERK OF CIRCUIT COURT.

PARCEL 2:
LOT FOURTEEN, BLOCK SEVEN, KELLY ADDITION TO THE CITY OF MARIANNA, FLORIDA, BEING A PART OF NE 1/4 OF NE 1/4 OF SECTION 4, TOWNSHIP 4 NORTH, RANGE 10 WEST.

LESS AND EXCEPT:
TRACT A, DESCRIBED AS FOLLOWS:
THAT PORTION OF LOTS 12, 13 AND 14, BLOCK 7, KELLY ADDITION TO THE CITY OF MARIANNA, ACCORDING TO A PLAT THEREOF ON FILE IN THE OFFICE OF CLERK OF COURT OF JACKSON COUNTY, FLORIDA, AS PER SURVEY BY BANNERMAN SURVEYORS, INC. DATED 9/12/01, DESCRIBED AS FOLLOWS, COMMENCE AT A CONCRETE MONUMENT MARKED LB 5106 AT THE SOUTHWEST CORNER OF SAID LOT 12, PER SAID SURVEY, THENCE N.00°13’49” E., ALONG THE WEST LINE OF SAID LOT 12, PER SAID SURVEY, 117.79 FEET TO A CONCRETE MONUMENT MARKED LB 5106, AND ALSO MARKED O/S 4.50 FEET, SAID MONUMENT BEING THE POINT OF BEGINNING OF THE PROPERTY TO BE DESCRIBED; THENCE CONTINUE N.00°13’49”E., ALONG SAID WEST LINE, 4.50 FEET TO THE NORTHWEST CORNER OF SAID LOT 12, PER SAID SURVEY; THENCE S.89°47’33” E, ALONG THE NORTH LINE OF SAID LOTS 12, 13 AND LOT 14, PER SAID SURVEY, 151.02 FEET TO A CONCRETE MONUMENT MARKED LB 5106 AT THE NORTHEAST CORNER OF SAID LOT 14, PER SAID SURVEY; THENCE S.00°17’59”E., ALONG SAID EAST LINE OF SAID LOT 14, PER SAID SURVEY, 5.65 FEET TO AN IRON ROD MARKED PSM 2142; THENCE N.89°20’48”W., 151.17 FEET TO THE POINT OF BEGINNING.

LESS & EXCEPT: O.R. BOOK 1495, PAGE 826
THE WEST 6.0 FEET OF LOT 13, BLOCK 7, REVISED MAP OF KELLY ADDITION TO THE CITY OF MARIANNA, ACCORDING TO THE PLAT THEREOF ON FILE IN THE OFFICE OF CLERK OF CIRCUIT COURT

has been filed against you and you are required to serve a copy of your written defenses, if any, to it on ALDRIDGE PITE, LLP, Plaintiff’s attorney, at 401 W. Linton Blvd. Suite 202-B Delray Beach, FL 33444, on or before October 26, 2026, and file the original with the clerk of this court either before service on Plaintiff’s attorney or immediately thereafter; otherwise a default will be entered against you for the relief demanded in the complaint or petition.

Dated on August 3, 2026.

As Clerk of the Court

By: Nicole S Warner
As Deputy Clerk

L9267
Dates of publication: 9/24/2026, 10/1/2026

IN THE CIRCUIT COURT OF THE FOURTEENTH JUDICIAL CIRCUIT IN AND FOR JACKSON COUNTY, FLORIDA

CASE NO.: 2025-CA-000058

ATLANTIC COAST LIFE INSURANCE COMPANY,
Plaintiff,

vs.

SARAFINA GROUP, LLC, a Florida limited liability company; NAOMI HERNANDEZ, an individual; SARAH EUGENIA CASTRO, an individual; UNKNOWN TENANT I; and UNKNOWN TENANT II,
Defendants.
________________________________________________________/

NOTICE OF SALE

NOTICE IS HEREBY GIVEN that pursuant to the Agreed Final Judgment of Foreclosure dated June 16, 2026, in the Circuit Court of the Fourteenth Judicial Circuit in and for Jackson County, Florida, wherein ATLANTIC COAST LIFE INSURANCE COMPANY is the Plaintiff, and granted against the Defendants, SARAFINA GROUP, LLC, a Florida limited liability company; NAOMI HERNANDEZ, an individual; SARAH EUGENIA CASTRO, an individual; UNKNOWN TENANT I; and UNKNOWN TENANT II, in Case No. 2025-CA-000058, the Clerk of this Court will on October 15, 2026, at 11:00 am CST, offer for sale and sell to the highest bidder for cash at https://jackson.realforeclose.com, in accordance with Section 45.031, Florida Statutes, the real property situate and being in Jackson County, Florida more particularly described as:

The South ½ of Lot 17 less 50 feet off the West end thereof in Peyton Addition to The City of Marianna, according to the plat thereof on file in the Office of the Clerk of the Circuit Court, Jackson County, Florida.

Address: 2937 Green Street, Marianna, FL 32446

Said sale will be made pursuant to and in order to satisfy the terms of said Final Judgment of Foreclosure.

IF YOU ARE A PERSON CLAIMING A RIGHT TO FUNDS REMAINING AFTER THE SALE, YOU MUST FILE A CLAIM WITH THE CLERK NO LATER THAN THE DATE THAT THE CLERK REPORTS THE FUNDS AS UNCLAIMED. IF YOU FAIL TO FILE A CLAIM, YOU WILL NOT BE ENTITLED TO ANY REMAINING FUNDS. AFTER THE FUNDS ARE REPORTED AS UNCLAIMED, ONLY THE OWNER OF RECORD AS OF THE DATE OF THE LIS PENDENS MAY CLAIM THE SURPLUS.

Dated September 25, 2026.
Respectfully Submitted,
/s/ Olivia Garcia
August J. Stanton, III, Esq.
Florida Bar Number: 0976113
Olivia Garcia, Esq.
Florida Bar Number: 1024583
Primary Emails:
ogarcia@nardellalaw.com;
astanton@nardellalaw.com
Secondary Email:
jkern@nardellalaw.com
Nardella & Nardella, PLLC
135 West Central Blvd. Suite 300
Orlando, Florida 32801
Office: (407) 966-2680
Fax: (407) 966-2681
ATTORNEYS FOR PLAINTIFF

NOTICE

If you are a person with a disability who needs any accommodation in order to participate in this proceeding, you are entitled, at no cost to you, to the provision of certain assistance. Please contact the ADA Coordinator at P.O. Box 1089, Panama City, Florida 32402, or (850) 767-3550, or ADARequest@jud14.flcourts.org at least 7 days before your scheduled court appearance, or immediately on receiving this notification if the time before the scheduled appearance is less than 7 days. If you are hearing or voice impaired, call 711 or email to ADARequest@jud14.flcourts.org.

CERTIFICATE OF SERVICE

I HEREBY CERTIFY that on September 25, 2026 a true and correct copy of the foregoing has been furnished electronically via the Court’s electronic service to the following addresses:

Martha S. Eskuchen, Esq.
4442 Lafayette St.
Marianna, FL 32446
mselaw@gmail.com
mseassistant@gmail.com
Counsel for Sarafina Group, LLC, Sarah Eugenia Castro, and Naomi Hernandez

/s/ Olivia Garcia
Olivia Garcia, Esq.

L9270
Dates of Publication: 10/01/2026, 10/08/2026

NOTICE OF APPLICATION
FOR TAX DEED

Notice Is Hereby Given AVK REAL ESTATE LLC, the holder of the following Tax certificate, has filed said certificate for a Tax Deed to be issued thereon. The Parcel number, Certificate number and year of issuance, the description of the property, and the names in which it was assessed are as follows:

Certificate #: 1963 of 2023

Parcel:
02-2N-11-0087-1410-0030

Assessed To:
JOHN P NOBEL

Description of Property:

LOT 3, BLOCK 141, COMPASS LAKE HILLS UNIT FIVE, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4 AT PAGES 130 THROUGH 140, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA..

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9226
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

IN THE CIRCUIT COURT OF THE FOURTEENTH JUDICIAL CIRCUIT IN AND FOR JACKSON COUNTY, FLORIDA

CASE NO.: 2025-CA-000246

LAKEVIEW LOAN
SERVICING, LLC,
Plaintiff,

DEREK JAMES FORAN, et al.,
Defendants.

NOTICE OF
FORECLOSURE SALE

NOTICE is hereby given that, Clayton O Rooks, III Clerk of the Circuit Court of Jackson County, Florida, will on October 29, 2026, at 11:00 a.m. CT, via the online auction site at www.jackson.realforeclose.com in accordance with Chapter 45, F.S., offer for sale and sell to the highest and best bidder for cash, the following described property situated in Jackson County, Florida, to wit:

Lot 11, Parrot Bay, according to the plat thereof, recorded in Plat Book 2, Page 24, of the Public Records of Jackson County, Florida.

Together with a 2007 River Birch Homes, Inc. mobile home; Model Number: 4041-2; Serial Number: RB06AL11530 A & B.

Property Address: 2556 Parrot Bay Drive, Alford, FL 32420

pursuant to the Final Judgment of Foreclosure entered in a case pending in said Court, the style and case number of which is set forth above.

Any person claiming an interest in the surplus from the sale, if any, other than the property owner as of the date of the Lis Pendens must file a claim before the clerk reports the surplus as unclaimed.

If the sale is set aside for any reason, the Purchaser at the sale shall be entitled only to a return of the deposit paid. The Purchaser shall have no further recourse against the Mortgagor, the Mortgagee or the Mortgagee’s attorney.

If you are a person with a disability who needs any accommodation in order to participate in this proceeding, you are entitled, at no cost to you, to the provision of certain assistance. Please contact the ADA Coordinator by mail at P.O. Box 1089, Pamana City, FL 32402 or by phone at (850) 767-3550 at least seven (7) days before your scheduled court appearance, or immediately upon receiving this notification if the time before the scheduled appearance is less than seven (7) days. If you are hearing impaired, call 711 or email ADARequest@jud14.flcourts.org.

SUBMITTED on this 15th day of September, 2026.

TIFFANY & BOSCO, P.A.

/s/ Kathryn I. Kasper, Esq.
Anthony R. Smith, Esq.
FL Bar #157147
Kathryn I. Kasper, Esq.
FL Bar #621188
Attorneys for Plaintiff

OF COUNSEL:
Tiffany & Bosco, P.A.
1201 S. Orlando Ave, Suite 430
Winter Park, FL 32789
Telephone: (205) 930-5200
Facsimile: (407) 712-9201

PUBLISH: JACKSON COUNTY TIMES

Copies furnished to:

Derek James Foran
1998 Mill Rd.
Cottondale, FL 32431

L9282
Dates of Publication: 10/01/2026, 10/08/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 3304 of 2024

Parcel:
01-5N-13-0000-0010-0011

Assessed To:
SELF-STORAGE
PARTNERS OF FL

Description of Property:

BEGIN AT THE INTERSECTION OF THE SOUTH LINE OF THE NORTHWEST QUARTER OF THE NORTHEAST QUARTER OF SECTION 1, TOWNSHIP 5 NORTH, RANGE 13 WEST OF JACKSON COUNTY, FLORIDA AND THE EASTERLY RIGHT OF WAY LINE OF STATE ROAD NO. 273; THENCE RUN SOUTH 89 DEGREES 08 MINUTES 54 SECONDS EAST, ALONG SAID SOUTH LINE OF NORTHWEST QUARTER OF THE NORTHEAST QUARTER, 460.39 FEET; THENCE NORTH 09 DEGREES 35 MINUTES 45 SECONDS.EAST, 206.27 FEET; THENCE NORTH 71 DEGREES 26 MINUTES 30 SECONDS WEST, 234.68 FEET TO THE SAID EASTERLY RIGHT OF WAY LINE; THENCE SOUTH 45 DEGREES 35 MINUTES 30 SECONDS WEST, 216.77 FEET; THENCE SOUTH 44 DEGREES 28 MINUTES 45 SECONDS WEST, 167.55 FEET TO THE POINT OF BEGINNING.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9233
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Notice Is Hereby Given MHF RETIREMENT TRUST, the holder of the following Tax certificate, has filed said certificate for a Tax Deed to be issued thereon. The Parcel number, Certificate number and year of issuance, the description of the property, and the names in which it was assessed are as follows:

Certificate #: 2395 of 2019

Parcel:
2-2N-11-0087-1870-0270

Assessed To:
D S ROBERSON

Description of Property:

LOT 27, BLOCK 187, COMPASS LAKE HILLS UNIT FIVE, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4 AT PAGES 130 THROUGH 140, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9232
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Notice Is Hereby Given BEAMIF A, LLC, the holder of the following Tax certificate, has filed said certificate for a Tax Deed to be issued thereon. The Parcel number, Certificate number and year of issuance, the description of the property, and the names in which it was assessed are as follows:

Certificate #: 2024 of 2023

Parcel:
02-2N-11-0087-1550-0170

Assessed To:
PATRICIA ANN ACHOR

Description of Property:

LOT 17, BLOCK 155, COMPASS LAKE HILLS UNIT FIVE, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4, PAGES 130 THROUGH 140, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9221
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 1951 of 2023

Parcel:
02-2N-11-0087-1380-0090

Assessed To:
HOWARD S EHRLICH,
LAUREN EHRLICH

Description of Property:

LOT 9, BLOCK 138, COMPASS. LAKE HILLS, UNIT FIVE, ACCORDING TO THE PLAT THEREOF, RECORDED IN PLAT BOOK A-4, PAGES 130-140, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9225
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 2022 of 2023

Parcel:
02-2N-11-0087-1550-0150

Assessed To:
JOYCE TASSONE

Description of Property:

LOT 15 BLOCK 155 COMPASS LAKE HILLS UNIT 5 AS RECORDED BY PLAT BOOK 1A PG 124A-140A INCLUSIVE IN THE OFFICE OF THE CLERK OF COURT OF JACKSON COUNTY, FL.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9222
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 2172 of 2023

Parcel:
02-2N-11-0087-2040-0080

Assessed To:
ED CHERRY, LYNN D GENTILE, LYNN D GENTILE TRUST

Description of Property:

LOT 8, BLOCK 204, COMPASS LAKE HILLS UNIT FIVE, ACCORDING TO PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4 AT PAGES 130 THROUGH 140, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9223
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 2011 of 2023

Parcel:
02-2N-11-0087-1520-0400

Assessed To:
IVANELLE S SCHMALE

Description of Property:

LOT 40, BLOCK 152, COMPASS LAKE HILLS UNIT FIVE, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4 AT PAGES 130 THROUGH 140, INCLUSIVE OF THE PUBLIC RECORDS OF JACKSON, FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9224
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 1468 of 2023

Parcel:
02-2N-11-0083-00E0-0190

Assessed To:
YAHYA J MA AL SALEH

Description of Property:

LOT 19, BLOCK E, COMPASS LAKE HILLS UNIT TWO, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4, PAGES 111A THROUGH 115A, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9227
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Notice Is Hereby Given TAX BREAK, LLC, the holder of the following Tax certificate, has filed said certificate for a Tax Deed to be issued thereon. The Parcel number, Certificate number and year of issuance, the description of the property, and the names in which it was assessed are as follows:

Certificate #: 3145 of 2024

Parcel:
13-4N-12-0000-0070-0000

Assessed To:
BILL CAULK,
J WILLIAM CAULK

Description of Property:

ALL OF THAT PART OF THE NORTHEAST QUARTER OF SOUTHEAST QUARTER OF SECTION 13 TOWNSHIP 4 NORTH RANGE 12 WEST IN SAID STATE AND COUNTY LYING EAST OF HIGHWAY 231 CONTAINING 30 ACRES+ LESS AND EXCEPT THAT PART PREVIOUSLY CONVEYED PER BOOK 974 PAGE 217 OFFICIAL RECORDS OF JACKSON COUNTY, FL.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L3231
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Notice Is Hereby Given MARK H FINK, the holder of the following Tax certificate, has filed said certificate for a Tax Deed to be issued thereon. The Parcel number, Certificate number and year of issuance, the description of the property, and the names in which it was assessed are as follows:

Certificate #: 1964 of 2019

Parcel:
02-2N-11-0086-0870-0080

Assessed To:
ALTERNATIVE PROPERTY SOLUTIONS, LLC

Description of Property:

OT 8, BLOCK 87, COMPASS LAKE HILLS UNIT FOUR, ACCORDING TO THE PLAT THEREOF, IN PLAT BOOK A, PAGE 124-129, JACKSON COUNTY, FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9229
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 1415 of 2023

Parcel:
02-2N-11-0081-00D0-0100

Assessed To:
ANGELA DOCKERY,
DARYL R DOCKERY

Description of Property:

LOT 10, BLOCK D, COMPASS LAKE HILLS UNIT ONE, ACCORDING TO THE PLAT THEREOF, AS RECORDED. IN PLAT CABINET(S) PAGES 177 THROUGH 182, INCLUSIVE (FORMERLY PLAT BOOK A-4 AT PAGES 94A THROUGH 97 A), PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9218
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 1675 of 2019

Parcel:
02-2N-11-0083-00U0-0140

Assessed To:
VICTOR Z SZYMANSKI

Description of Property:

LOT 14, BLOCK U, CORRECTED PLAT OF COMPASS LAKE HILLS, UNIT 2, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4, AT PAGES 111A THROUGH 115A, INCLUSIVE, PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9228
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 2113 OF 2023

Parcel:
02-2N-11-0087-1780-0060

Assessed To:
GINGER EMES,
JANICE WILLIAMS,
ROBERT W WILLIAMS

Description of Property:

LOT 6, BLOCK 178 COMPASS LAKE HILLS UNIT FIVE, ACCORDING TO THE PLAT THEREOF AS RECORDED IN PLAT BOOK A-4 AT PAGES 130 THROUGH 140, INCLUSIVE OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9219
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 2128 of 2023

Parcel:
02-2N-11-0087-1860-0040

Assessed To:
MONI ABBASI

Description of Property:

LOT 4, BLOCK 186, COMPASS LAKE HILLS UNIT 5, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4, PAGES 130 THROUGH 140, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9220
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

NOTICE IS HEREBY GIVEN THAT: MARK H FINK the holder of the following certificate has filed said certificate for a tax deed to be issued thereon. The certificate number, description of property and the name in which it was assessed are as follows:

Certificate No.
2072 OF 2019

Parcel ID:
02-2N-11-0086-1120-0190

Name in which Assessed
RICHARD MAGEE

Description of Property:

LOT 19 BLK 112 COMPASS LAKE HILLS UNIT 4 BEING IN 33-3N-11 OR 311 P 578.

All of said property being in the County of Jackson, State of Florida.

Unless such certificate shall be redeemed according to law, the property described in such certificate will be sold to the highest bidder at https://jackson.realtaxdeed.com, on the November 17, 2026 at 11:00 A.M. Central Time or any subsequently scheduled sale date.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9274
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
2126 OF 2019

Parcel ID:
02-2N-11-0087-1270-0290

Name in which Assessed
MINNIE E COOKSEY

Description of Property:

LOT 29 BLK 127 COMPASS LAKE HILLS UNIT 5 BEING IN 28-3N-11 OR 286 P 46.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9275
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
2128 OF 2019

Parcel ID:
02-2N-11-0087-1270-0360

Name in which Assessed
DOREEN HESS,
JOSEPH L HESS

Description of Property:

LOT 36 BLK 127 COMPASS LAKE HILLS UNIT 5 BEING IN 28-3N-11 OR 530 P 295-340..OR 553 P 598 OR 1180 P 765.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9276
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION FOR TAX DEED

NOTICE IS HEREBY GIVEN THAT: MARK H FINK, the holder of the following certificate has filed said certificate for a tax deed to be issued thereon. The certificate number, description of property and the name in which it was assessed are as follows:

Certificate No.
1982 OF 2019

Parcel ID:
02-2N-11-0086-0880-0780

Name in which Assessed
LOREE L LOGAN,
NEAL J LOGAN

Description of Property:

LOT 78 BLK 88 COMPASS LAKE HILLS UNIT 4 BEING IN 33-3N-11 OR 314 P 410..OR 531 P 438

All of said property being in the County of Jackson, State of Florida.

Unless such certificate shall be redeemed according to law, the property described in such certificate will be sold to the highest bidder at https://jackson.realtaxdeed.com, on the Second Tuesday, November 3, 2026 at 11:00 A.M. Central Time or any subsequently scheduled sale date.

Dated this 16th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9247
Dates of Publication: 09/24/2026, 10/01/2026, 10/08/2026, 10/15/2026.

NOTICE OF APPLICATION FOR TAX DEED

Certificate No.
1986 OF 2019

Parcel ID:
02-2N-11-0086-0880-1100

Name in which Assessed
PHILLIP SHERLOCK,
SUZANNE SHERLOCK

Description of Property:

LOT 110 BLK 88 COMPASS LAKE HILLS UNIT 4 BEING IN 33-3N-11 OR 320 P 909 OR 1022 P 536 OR 1045 P 410 OR 1086 P 950

All of said property being in the County of Jackson, State of Florida.

Unless such certificate shall be redeemed according to law, the property described in such certificate will be sold to the highest bidder at https://jackson.realtaxdeed.com, on the Second Tuesday, November 3, 2026 at 11:00 A.M. Central Time or any subsequently scheduled sale date.

Dated this 16th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9248
Dates of Publication: 09/24/2026, 10/01/2026, 10/08/2026, 10/15/2026.

NOTICE OF APPLICATION FOR TAX DEED

Certificate No.
2149 OF 2019

Parcel ID:
02-2N-11-0087-1330-0190

Name in which Assessed
ARTHUR COCCHIA

Description of Property:

LOT 19 BLK 133 COMPASS LAKE HILLS UNIT 5 BEING IN 28-3N-11 OR 286 P 919

All of said property being in the County of Jackson, State of Florida.

Unless such certificate shall be redeemed according to law, the property described in such certificate will be sold to the highest bidder at https://jackson.realtaxdeed.com, on the Second Tuesday, November 3, 2026 at 11:00 A.M. Central Time or any subsequently scheduled sale date.

Dated this 16th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9251
Dates of Publication: 09/24/2026, 10/01/2026, 10/08/2026, 10/15/2026.

NOTICE OF APPLICATION FOR TAX DEED

Certificate No.
1981 OF 2019

Parcel ID:
02-2N-11-0086-0880-0740

Name in which Assessed
ROBERT P NICHOLS,
STEPHEN H NICHOLS EXECUTOR

Description of Property:

LOT 74 BLK 88 COMPASS LAKE HILLS UNIT 4 BEING IN 33-3N-11 OR 333 P 21 OR 746 P 133.

All of said property being in the County of Jackson, State of Florida.

Unless such certificate shall be redeemed according to law, the property described in such certificate will be sold to the highest bidder at https://jackson.realtaxdeed.com, on the Second Tuesday, November 3, 2026 at 11:00 A.M. Central Time or any subsequently scheduled sale date.

Dated this 16th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9253
Dates of Publication: 09/24/2026, 10/01/2026, 10/08/2026, 10/15/2026.

NOTICE OF APPLICATION FOR TAX DEED

NOTICE IS HEREBY GIVEN THAT: MHF RETIREMENT TRUST, the holder of the following certificate has filed said certificate for a tax deed to be issued thereon. The certificate number, description of property and the name in which it was assessed are as follows:

Certificate No.
3105 OF 2019

Parcel ID:
10-6N-11-0000-0110-0000

Name in which Assessed
DEBRA A ROSS,
EVA CALLOWAY ESTATE

Description of Property:

BEGIN AT SEC OF SE1/4 OF SE1/4 RUN N ON SECT LINE 126 FT TO CAMPBELLTON & GREENWOOD RD, RUN W ON RD 255 FT, S 210 FT TO SECT LINE, E 255 FT TO POB OR 519 P 618

All of said property being in the County of Jackson, State of Florida.

Unless such certificate shall be redeemed according to law, the property described in such certificate will be sold to the highest bidder at https://jackson.realtaxdeed.com, on the Second Tuesday, November 3, 2026 at 11:00 A.M. Central Time or any subsequently scheduled sale date.

Dated this 16th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9254
Dates of Publication: 09/24/2026, 10/01/2026, 10/08/2026, 10/15/2026.

NOTICE OF APPLICATION FOR TAX DEED

Certificate No.
2300 OF 2019

02-2N-11-0087-1620-0500

Name in which Assessed
JOHN A MINKER,
PAULA J MINKER

Description of Property:

LOT 50 BLK 162 COMPASS LAKE HILLS UNIT 5 BEING IN 16-3N-11 OR 483 P 564.

All of said property being in the County of Jackson, State of Florida.

Unless such certificate shall be redeemed according to law, the property described in such certificate will be sold to the highest bidder at https://jackson.realtaxdeed.com, on the Second Tuesday, November 3, 2026 at 11:00 A.M. Central Time or any subsequently scheduled sale date.

Dated this 16th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9252
Dates of Publication: 09/24/2026, 10/01/2026, 10/08/2026, 10/15/2026.

NOTICE OF APPLICATION FOR TAX DEED

Certificate No.
2037 OF 2019

Parcel ID:
02-2N-11-0086-1000-0170

Name in which Assessed
VERONICA LEWARS

Description of Property:

LOT 17 BLK 100 COMPASS LAKE HILLS UNIT 4 BEING IN 04-2N-11 OR 366 P 105 OR 1006 P 880 OR 1014 P3

All of said property being in the County of Jackson, State of Florida.

Unless such certificate shall be redeemed according to law, the property described in such certificate will be sold to the highest bidder at https://jackson.realtaxdeed.com, on the Second Tuesday, November 3, 2026 at 11:00 A.M. Central Time or any subsequently scheduled sale date.

Dated this 16th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9249
Dates of Publication: 09/24/2026, 10/01/2026, 10/08/2026, 10/15/2026.

NOTICE OF APPLICATION FOR TAX DEED

Certificate No.
2067 OF 2019

Parcel ID:
02-2N-11-0086-1110-0090

Name in which Assessed
DEBORAH ROBERTS, REGINALD ROBERTS

Description of Property:

LOT 9 BLK 111 COMPASS LAKE HILLS UNIT 4 BEING IN 33-3N-11 OR 479 P 995 OR 1027 P 386 OR 1088 P 791

All of said property being in the County of Jackson, State of Florida.

Unless such certificate shall be redeemed according to law, the property described in such certificate will be sold to the highest bidder at https://jackson.realtaxdeed.com, on the Second Tuesday, November 3, 2026 at 11:00 A.M. Central Time or any subsequently scheduled sale date.

Dated this 16th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9250
Dates of Publication: 09/24/2026, 10/01/2026, 10/08/2026, 10/15/2026.

NOTICE OF PUBLIC HEARING

NOTICE OF PUBLIC HEARING FOR THE FIRST READING FOR ADOPTION OF AN UPDATE TO THE JACKSON COUNTY PROCUREMENT ORDINANCE

The Jackson County Board of County Commissioners will hold a public hearing and first reading to consider adoption of an ordinance repealing and replacing the County’s purchasing procedures.

AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF JACKSON COUNTY, FLORIDA, AMENDING CHAPTER 2, ARTICLE III, DIVISION 2 OF THE JACKSON COUNTY CODE OF ORDINANCES; REPEALING EXISTING DIVISION 2, “PURCHASING PROCEDURES,” IN ITS ENTIRETY AND ADOPTING A NEW DIVISION 2 ENTITLED “PROCUREMENT”; ESTABLISHING THE COUNTY PROCUREMENT SYSTEM AND PROVIDING FOR A PURCHASING POLICY; REQUIRING COMPETITIVE PROCUREMENT AND COMPLIANCE WITH 2 C.F.R. PART 200 FOR FEDERALLY FUNDED PROCUREMENTS; PROVIDING FOR SEVERABILITY; REPEALING ALL ORDINANCES IN CONFLICT HEREWITH; PROVIDING FOR INCLUSION IN THE CODE; AND PROVIDING FOR AN EFFECTIVE DATE.

The first reading will be held on the 13th of October 2025 at 9:00 a.m. in the Ernie Padgett Meeting Room of the Jackson County Administration Building at 2864 Madison Street, Marianna, Florida.

The document may be inspected at the Jackson County Community Development Department at 4979 Healthy Way, Suite B, Marianna, FL 32446. Persons wishing to comment may do so in person at the public hearing or in writing to the Jackson County Community Development Department.

In accordance with the Americans with Disabilities Act, persons needing a special accommodation to participate in this meeting should contact the Jackson County Board of County Commissioners no later than 5 days prior to the meeting. The Office may be contacted at the Jackson County Administration Building at 2864 Madison Street, Marianna, Florida, (850) 482-9633

L9287
Date of Publication: 10/1/2026

NOTICE OF INTENT TO USE UNIFORM METHOD OF COLLECTING
NON-AD VALOREM ASSESSMENTS

Jackson County, Florida (the “County”) hereby provides notice, pursuant to section 197.3632, Florida Statutes, of its intent to use the uniform method of collecting non-ad valorem assessments within the unincorporated area of the County and within the incorporated areas of the municipalities of Alford, Bascom, Campbellton, Cottondale, Graceville, Grand Ridge, Greenwood, Jacob, Malone, Marianna, and Sneads for the cost of providing fire protection services, facilities, and programs and emergency medical services, facilities, and programs, commencing with the Fiscal Year beginning on October 1, 2027 and continuing until discontinued by the County. The County will consider the adoption of a resolution electing to use the uniform method of collecting such assessments authorized by sections 125.271 and 197.3632, Florida Statutes, at a public hearing to be held at 6:00 p.m. on October 27, 2026, in the Ernie Padgett Board Room, Jackson County Administration Building, 2864 Madison Street, Marianna, Florida 32448. Such resolution will state the need for the levy and will contain a legal description of the boundaries of the real property subject to the levy. Copies of the proposed form of resolution, which contains the legal description of the real property subject to the levy, are on file at the Office of the County Manager, Jackson County Administration Building, 2864 Madison Street, Marianna, Florida 32448, between the hours of 7:30 a.m. and 4:30 p.m., Monday through Friday

In the event any person decides to appeal any decision by the County with respect to any matter relating to the consideration of the resolution at the above-referenced public hearing, a record of the proceeding may be needed and in such an event, such person may need to ensure that a verbatim record of the public hearing is made, which record includes the testimony and evidence on which the appeal is to be based. In accordance with the Americans with Disabilities Act, persons needing special accommodation to participate in this meeting should contact the Administrator’s assistant prior to the meeting. The Administrator’s assistant may be contacted at 2864 Madison Street, Marianna, FL 32448 (850) 482-9633 or (800) 955-8771 (TDD), or via email at adarequest@jacksoncountyfl.gov. Such reasonable accommodations will be provided at no cost to the individual.

L9286
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
2140 OF 2019

Parcel ID:
02-2N-11-0087-1300-0200

Name in which Assessed
MURIEL E CHAPEK

Description of Property:

LOT 20 BLK 130 COMPASS LAKE HILLS UNIT 5 BEING IN 28-3N-11 OR 479 P 972.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9277
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

IN THE CIRCUIT COURT OF
THE FOURTEENTH JUDICIAL CIRCUIT IN AND FOR JACKSON COUNTY, FLORIDA

CASE NO. 26000035CAAXMX

EDWIN SORENSON,
Plaintiff

vs.
JANICE S. WILSON,
THE UNKNOWN SPOUSE OF
JANICE S. WILSON,
THE UNKNOWN HEIRS OF
JANICE S. WILSON,
and all parties claiming an interest through them,
ELAINE FOLSOM,
GWENDOLYN WILSON KHALIL,
DAVID A WILSON, AND
DEBBIE STEVENS PHILLIPS.

Defendants________________________________________________/

AMENDED NOTICE OF ACTION
(to correct Plaintiff Counsel phone number)

TO:  JANICE S. WILSON, Deceased
Possible Heris: ELAINE FOLSOM, GWENDOLYN WILSON KHALIL,
DAVID A WILSON, AND DEBBIE STEVENS PHILLIPS.
and the unknown spouses, heirs, devisees, grantees, creditors and all other parties claiming by through, and all other parties claiming by through, under or against them and all unknown natural persons if alive, and if dead or not known to be dead or alive, their several and respective unknown spouse, heirs, devisees, grantees and creditors or other parties claiming by, through or under those unknown natural persons; and all claimants, persons or parties, natural or corporate, or whose exact legal status is unknown, claiming under any of the above named or described defendants or parties or claiming to have any right, title or interest in and to the lands hereafter described,

YOU ARE NOTIFIED that an action to Foreclose a Mortgage on the following property in Jackson County, Florida:

Parcel Identification Number:
03-4N-10-0000-0210-0010
Legal Description:
A PARCEL OF LAND IN MARIANNA, FLORIDA, DESCRIBED AS FOLLOWS: COMMENCE AT THE INTERSECTION OF THE NORTH LINE OF DECATUR STREET AND THE WEST LINE OF NOLAND STREET, BEING THE SOUTHEAST CORNER OF LOT 6, OF BLOCK 10 OF WEST MANOR, UNIT NUMBER 2, ACCORDING TO PLAT THEREOF ON FILE IN THE OFFICE OF THE CLERK OF CIRCUIT COURT OF JACKSON COUNTY, FLORIDA, AND GO NORTH ALONG THE WEST LINE OF NOLAND STREET 460 FEET TO THE INTERSECTION OF SAID WEST LINE WITH THE NORTH LINE OF LIME STREET FOR THE POINT OF BEGINNING, THENCE FROM SAID POINT OF BEGINNING CONTINUE NORTH ALONG THE WEST LINE OF NOLAND STREET 83 FEET, THENCE GO WEST PARALLEL WITH THE NORTH LINE OF LIME STREET 160 FEET, THENCE GO SOUTH 83 FEET TO THE NORTH, LINE OF LIME STREET AND THENCE GO EAST ALONG SAID NORTH LINE 160 FEET TO THE POINT OF BEGINNING; BEING IN NORTH HALF OF SECTION 3, TOWNSHIP 4 NORTH, RANGE 10 WEST, JACKSON COUNTY, FLORIDA.

With street address of 4490 Lime St., Marianna, FL 32446, has been filed against you and you are required to serve a copy of your written defenses, if any, to it on MARTHA S. ESKUCHEN, Esquire, Plaintiff’s Attorney, whose address is 4442 Lafayette St., Marianna, FL 32446, on or before October 30, 2026, (or 30 days from the first date of publication, whichever is later) and file the original with the Clerk of this Court either before service on the Plaintiff’s attorney or immediately thereafter; otherwise, a default will be entered against you for the relief demanded in the Complaint.

This notice shall be published once a week for four consecutive weeks in the JACKSON COUNTY TIMES.

WITNESS my hand and the seal of said court at Marianna, Jackson County, Florida on this 9th day of September, 2026.

CLERK OF THE COURT
Honorable Clayton O. Rooks, III
4445 Lafayette Street
Marianna, FL 32446

BY: Kira Sharp
DEPUTY CLERK

MARTHA S. ESKUCHEN, Esquire
Attorney for Plaintiff
4442 Lafayette Street,
Marianna, Florida 32446
E-mail: mselaw@gmail.com
Telephone 850-526-5004
Fla. Bar No. 0207101

IF YOU ARE A PERSON WITH A DISABILITY WHO NEEDS ANY ACCOMMODATION IN ORDER TO PARTICIPATE IN THIS PROCEEDING, YOU ARE ENTITLED, AT NO COST TO YOU, TO THE PROVISION OF CERTAIN ASSISTANCE. PLEASE CONTACT: JACKSON COUNTY ADA COORDINATOR, P.O. BOX 1089, PANAMA CITY, FL 32402; TELEPHONE (850) 747-5338, FAX (850) 747-5717; HEARING IMPAIRED: DIAL 711; EMAIL: ADAREQUEST@JUD14.FLCOURTS.ORG AT LEAST 7 DAYS BEFORE YOUR SCHEDULED APPEARANCE, OR IMMEDIATELY UPON RECEIVING THIS NOTIFICATION. IF YOU ARE HEARING OR VOICE IMPAIRED, PLEASE CALL 711.

L9269
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF PUBLIC HEARING

NOTICE IS HEREBY GIVEN that the Town of Alford, Florida, will consider a proposed Ordinance to be titled as follows:

AN ORDINANCE OF THE TOWN PROVIDING FOR THE APPOINTMENT OF A CITY COUNCILMAN OF ALFORD, FLORIDA, TO SERVE OUT THE UNEXPIRED TERM OF OFFICE WHICH BECAME VACANT DUE TO RESIGNATION: PROVIDING FOR AN EFFECTIVE DATE.

will be considered by the Town Council of the Town of Alford, Florida at 6:00 P.M. at a regular meeting on Monday, the 5th day of October, 2026, at Town Hall, Alford, Florida.

A copy of the proposed Ordinance can be inspected by the public at the Town Clerk’s office in the Town Hall.
Silvestra Tharp, Town Clerk
Town of Alford, Florida

L9288
Date of Publication: 10/1/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
1965 OF 2019

Parcel ID:
02-2N-11-0086-0870-0100

Name in which Assessed
ALAN NAGEL

Description of Property:

LOT 10 BLK 87 COMPASS LAKE HILLS UNIT 4…OR 187 P 961 BEING IN 3 & 4-2N-11 OR 458 P 306 OR 461 P 242 OR 469 P 285 OR 1017 P 404 OR 1141 P 239.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9271
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
2071 OF 2019

Parcel ID:
02-2N-11-0086-1120-0130

Name in which Assessed
CECIL L HARRISON

Description of Property:

LOT 13 BLK 112 COMPASS LAKE HILLS UNIT 4 BEING IN 33-3N-11 OR 423 P 583 OR 610 P 227, 228.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9273
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
2014 OF 2019

Parcel ID:
02-2N-11-0086-0940-0050

Name in which Assessed
ALAN NAGEL

Description of Property:

LOT 5 BLK 94 COMPASS LAKE HILLS UNIT 4 BEING IN 04-2N-11 OR 342 P 374 OR 458 P 312 OR 461
P 235 OR 469 P 271 OR 1014 P 971 OR 1174 P 445.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9272
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
2166 OF 2019

Parcel ID:
02-2N-11-0087-1350-0640

Name in which Assessed
GERENE V GRIGNON

Description of Property:

LOT 64 BLK 135 COMPASS LAKE HILLS UNIT 5 BEING IN 22-3N-11 OR 218 P 465 OR 1032 P 576 OR 1171 P 252.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9279
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
2145 OF 2019

Parcel ID:
02-2N-11-0087-1330-0050

Name in which Assessed
CHERIE ANDERSON

Description of Property:

LOT 5 BLK 133 COMPASS LAKE HILLS UNIT 5 BEING IN 28-3N-11 OR 350 P 585 OR 718 P 374-528 OR 721 P 286 OR 730 P 475 OR 1007 P 203 OR 1015 P 903.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9278
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
3618 OF 2019

Parcel ID:
02-2N-11-0087-1330-0030

Name in which Assessed
ALEX M DIENER,
TDL REAL ESTATE

Description of Property:

LOT 3 BLK 133 COMPASS LAKE HILLS UNIT 5 BEING IN 28-3N-11 OR 321 P 909 OR 1007 P 426 OR 1010 P 920 OR 1036 P 881 OR 1119 P 41.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9281
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION
FOR TAX DEED

NOTICE IS HEREBY GIVEN THAT: HAROLD BARNES the holder of the following certificate has filed said certificate for a tax deed to be issued thereon. The certificate number, description of property and the name in which it was assessed are as follows:

Certificate No.
3319 OF 2019

Parcel ID:
02-6N-12-0454-00C0-0130

Name in which Assessed
PEGGY ANN SMITH ROWE

Description of Property:

OR 326 P 205 LOT 13 BLK C WHITE ADD CAMPBELLTON.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9280
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

ADVERTISEMENT FOR BIDS

JACKSON COUNTY

JACKSON COUNTY (Owner) is requesting Bids for the construction of the following Project(s):

ITB 2627-02: FPID 453534-1-54-01 CR 167 (OLD US Road) Milling, Resurfacing and other miscellaneous improvements from SR 2 to the Alabama State Line. Contract Time of 180 days

Sealed Bids for the construction of the Project(s) will be received by the Jackson County Board of County Commissioners at 2864 Madison Street, Marianna Florida 32448 until 2:00 PM local time on November 5, 2026, at which time the Bids received will be “publicly” opened and read. The sealed bid submittal shall include 1 original, 2 copies, and one electronic copy on USB flash drive.

The Project(s) includes the following Work:
This project consists of milling, resurfacing, minor drainage improvements, signing and pavement markings, and providing other rehabilitation and restoration activities as necessary.

Obtaining the Bidding Documents
You may obtain electronic Bidding Documents by contacting Tyler Schaeffer via email at schaeffert@jacksoncountyfl.gov or at www.centralbidding.com. Neither Owner nor Engineer will be responsible for Bidding Documents, including addenda, if any, obtained from other sources.

Questions
Questions regarding the bid Documents shall be emailed to Tyler Schaeffer at schaeffert@jacksoncountyfl.gov. The deadline for questions is October 20, 2026, by 5:00 PM local time. Answers to questions will be issued via an addendum on October 27, 2026.

Pre-bid Conference
A pre-bid conference will not be held for this project.

Bonds
A performance Bond, Material Payment Bond, and Bid Bond will be required. See bid documents for forms and submittal requirements.

General Terms and Conditions
Bidders shall be pre-qualified with the Florida Department of Transportation in accordance with FDOT Standard Specifications for Road and Bridge Construction, Section 2- Proposal Requirements and Conditions. The Prime contractor at a minimum shall be FDOT qualified in Flexible Paving and Hot Plant-Mixed Bituminous courses. Additionally, the Prime Contractor or Subcontractor shall be qualified in Grading; Grassing, Seeding and Sodding; Pavement Marking; and Roadway Signing. No Bid shall be withdrawn for a period of sixty (60) days after the scheduled time for the receipt of the bids. The Owner reserves the right to waive any or all irregularities and informalities and to reject any or all bids.

This Advertisement is issued by:

Owner: Jackson County Board of County Commissioners
By: Tyler Schaeffer
Title: Procurement Officer
Date: October 1, 2026

L9285 Date of publication: 10/1/2026

PROPOSED CONSTITUTIONAL AMENDMENTS AND REVISIONS FOR THE 2026 GENERAL ELECTION

I, CORD BYRD, Secretary of State for Florida, do hereby give notice that the ballot title, summary and proposed text for each of the following proposed amendments and revisions to the Florida Constitution will be on the General Election ballot on November 3, 2026, in each county. The full text may also be found at https://constitutionalinitiatives.dos.fl.gov/, at FloridaPublicNotices.com, and at this newspaper’s website.

No.1 Constitutional Amendment
Article III, Section 19

ARTICLE III
LEGISLATURE
SECTION 19. State Budgeting, Planning and Appropriations Processes.—
(a) ANNUAL BUDGETING.
(1) General law shall prescribe the adoption of annual state budgetary and planning processes and require that detail reflecting the annualized costs of the state budget and reflecting the nonrecurring costs of the budget requests shall accompany state department and agency legislative budget requests, the governor’s recommended budget, and appropriation bills.
(2) Unless approved by a three-fifths vote of the membership of each house, appropriations made for recurring purposes from nonrecurring general revenue funds for any fiscal year shall not exceed three percent of the total general revenue funds estimated to be available at the time such appropriation is made.
(3) As prescribed by general law, each state department and agency shall be required to submit a legislative budget request that is based upon and that reflects the long-range financial outlook adopted by the joint legislative budget commission or that specifically explains any variance from the long-range financial outlook contained in the request.
(4) For purposes of this section, the terms department and agency shall include the judicial branch.
(b) APPROPRIATION BILLS FORMAT. Separate sections within the general appropriation bill shall be used for each major program area of the state budget; major program areas shall include: education enhancement “lottery” trust fund items; education (all other funds); human services; criminal justice and corrections; natural resources, environment, growth management, and transportation; general government; and judicial branch. Each major program area shall include an itemization of expenditures for: state operations; state capital outlay; aid to local governments and nonprofit organizations operations; aid to local governments and nonprofit organizations capital outlay; federal funds and the associated state matching funds; spending authorizations for operations; and spending authorizations for capital outlay. Additionally, appropriation bills passed by the legislature shall include an itemization of specific appropriations that exceed one million dollars ($1,000,000.00) in 1992 dollars. For purposes of this subsection, “specific appropriation,” “itemization,” and “major program area” shall be defined by law. This itemization threshold shall be adjusted by general law every four years to reflect the rate of inflation or deflation as indicated in the Consumer Price Index for All Urban Consumers, U.S. City Average, All Items, or successor reports as reported by the United States Department of Labor, Bureau of Labor Statistics or its successor. Substantive bills containing appropriations shall also be subject to the itemization requirement mandated under this provision and shall be subject to the governor’s specific appropriation veto power described in Article III, Section 8.
(c) APPROPRIATIONS PROCESS.
(1) No later than September 15 of each year, the joint legislative budget commission shall issue a long-range financial outlook setting out recommended fiscal strategies for the state and its departments and agencies in order to assist the legislature in making budget decisions. The long-range financial outlook must include major workload and revenue estimates. In order to implement this paragraph, the joint legislative budget commission shall use current official consensus estimates and may request the development of additional official estimates.
(2) The joint legislative budget commission shall seek input from the public and from the executive and judicial branches when developing and recommending the long-range financial outlook.
(3) The legislature shall prescribe by general law conditions under which limited adjustments to the budget, as recommended by the governor or the chief justice of the supreme court, may be approved without the concurrence of the full legislature.
(d) SEVENTY-TWO HOUR PUBLIC REVIEW PERIOD. All general appropriation bills shall be furnished to each member of the legislature, each member of the cabinet, the governor, and the chief justice of the supreme court at least seventy-two hours before final passage by either house of the legislature of the bill in the form that will be presented to the governor.
(e) FINAL BUDGET REPORT. A final budget report shall be prepared as prescribed by general law. The final budget report shall be produced no later than the 120th day after the beginning of the fiscal year, and copies of the report shall be furnished to each member of the legislature, the head of each department and agency of the state, the auditor general, and the chief justice of the supreme court.
(f) TRUST FUNDS.
(1) No trust fund of the State of Florida or other public body may be created or re-created by law without a three-fifths vote of the membership of each house of the legislature in a separate bill for that purpose only.
(2) State trust funds shall terminate not more than four years after the effective date of the act authorizing the initial creation of the trust fund. By law the legislature may set a shorter time period for which any trust fund is authorized.
(3) Trust funds required by federal programs or mandates; trust funds established for bond covenants, indentures, or resolutions, whose revenues are legally pledged by the state or public body to meet debt service or other financial requirements of any debt obligations of the state or any public body; the state transportation trust fund; the trust fund containing the net annual proceeds from the Florida Education Lotteries; the Florida retirement trust fund; trust funds for institutions under the management of the Board of Governors, where such trust funds are for auxiliary enterprises and contracts, grants, and donations, as those terms are defined by general law; trust funds that serve as clearing funds or accounts for the chief financial officer or state agencies; trust funds that account for assets held by the state in a trustee capacity as an agent or fiduciary for individuals, private organizations, or other governmental units; and other trust funds authorized by this Constitution, are not subject to the requirements set forth in paragraph (2) of this subsection.
(4) All cash balances and income of any trust funds abolished under this subsection shall be deposited into the
(g) BUDGET STABILIZATION FUND.
(1) For purposes of this subsection, the term “revenue collections” means the last completed fiscal year’s net revenue collections for the general revenue fund.
(2) Subject to the provisions of this subsection, an amount equal to at least 5% of the last completed fiscal year’s net revenue collections for the general revenue fund shall be retained in the budget stabilization fund. The budget stabilization fund’s principal balance shall not exceed an amount equal to 25% 10% of the last completed fiscal year’s net revenue collections for the general revenue fund.
(3) The legislature shall transfer the lesser of $750 million or the amount required to increase the principal balance of the budget stabilization fund to an amount equal to 25% of revenue collections from the general revenue fund to the budget stabilization fund no later than June 30th of each fiscal year. The legislature may suspend this transfer in a fiscal year in which:
a. Funds are withdrawn from the budget stabilization fund pursuant to paragraph (4);
b. Funds are withdrawn from the budget stabilization fund for the purpose of funding a critical state need pursuant to paragraph (5); or
c. The legislature determines there is a critical state need that requires the expenditure of general revenue funds in an amount that exceeds the transfer amount required by this paragraph. A suspension for a critical state need pursuant to this subparagraph must be approved by a two-thirds vote of the membership of each house of the legislature in a separate bill for that purpose only and may not occur more than once every five years.
(4) The legislature shall provide criteria for withdrawing funds from the budget stabilization fund in a separate bill for that purpose only and only for the purpose of covering revenue shortfalls of the general revenue fund or for the purpose of providing funding for an emergency, as defined by general law.
(5) If the principal balance of the budget stabilization fund exceeds an amount equal to 15% of revenue collections, the legislature may withdraw funds for the purpose of funding on a nonrecurring basis a critical state need. Such withdrawal must be approved by a two-thirds vote of the membership of each house of the legislature in a separate bill for that purpose only. The withdrawal must not cause the principal balance of the budget stabilization fund to equal an amount that is less than 10% of revenue collections.
(6) General law shall provide for the restoration of this fund. The budget stabilization fund shall be comprised of funds not otherwise obligated or committed for any purpose.
(h) LONG-RANGE STATE PLANNING DOCUMENT AND DEPARTMENT AND AGENCY PLANNING DOCUMENT PROCESSES. General law shall provide for a long-range state planning document. The governor shall recommend to the legislature biennially any revisions to the long-range state planning document, as defined by law. General law shall require a biennial review and revision of the long range state planning document and shall require all departments and agencies of state government to develop planning documents that identify statewide strategic goals and objectives, consistent with the long-range state planning document. The long-range state planning document and department and agency planning documents shall remain subject to review and revision by the legislature. The long-range state planning document must include projections of future needs and resources of the state which are consistent with the long-range financial outlook. The department and agency planning documents shall include a prioritized listing of planned expenditures for review and possible reduction in the event of revenue shortfalls, as defined by general law.
(i) GOVERNMENT EFFICIENCY TASK FORCE. No later than January of 2007, and each fourth year thereafter, the president of the senate, the speaker of the house of representatives, and the governor shall appoint a government efficiency task force, the membership of which shall be established by general law. The task force shall be composed of members of the legislature and representatives from the private and public sectors who shall develop recommendations for improving governmental operations and reducing costs. Staff to assist the task force in performing its duties shall be assigned by general law, and the task force may obtain assistance from the private sector. The task force shall complete its work within one year and shall submit its recommendations to the joint legislative budget commission, the governor, and the chief justice of the supreme court.
(j) JOINT LEGISLATIVE BUDGET COMMISSION. There is created within the legislature the joint legislative budget commission composed of equal numbers of senate members appointed by the president of the senate and house members appointed by the speaker of the house of representatives. Each member shall serve at the pleasure of the officer who appointed the member. A vacancy on the commission shall be filled in the same manner as the original appointment. From November of each odd-numbered year through October of each even-numbered year, the chairperson of the joint legislative budget commission shall be appointed by the president of the senate and the vice chairperson of the commission shall be appointed by the speaker of the house of representatives. From November of each even-numbered year through October of each odd-numbered year, the chairperson of the joint legislative budget commission shall be appointed by the speaker of the house of representatives and the vice chairperson of the commission shall be appointed by the president of the senate. The joint legislative budget commission shall be governed by the joint rules of the senate and the house of representatives, which shall remain in effect until repealed or amended by concurrent resolution. The commission shall convene at least quarterly and shall convene at the call of the president of the senate and the speaker of the house of representatives. A majority of the commission members of each house plus one additional member from either house constitutes a quorum. Action by the commission requires a majority vote of the commission members present of each house. The commission may conduct its meetings through teleconferences or similar means. In addition to the powers and duties specified in this subsection, the joint legislative budget commission shall exercise all other powers and perform any other duties not in conflict with paragraph (c)(3) and as prescribed by general law or joint rule.

No. 2 Constitutional Amendment
Article VII, Section 3, and Article XII

ARTICLE VII
FINANCE AND TAXATION

SECTION 3. Taxes; exemptions.— 
(a) All property owned by a municipality and used exclusively by it for municipal or public purposes shall be exempt from taxation. A municipality, owning property outside the municipality, may be required by general law to make payment to the taxing unit in which the property is located. Such portions of property as are used predominantly for educational, literary, scientific, religious or charitable purposes may be exempted by general law from taxation. 
(b) There shall be exempt from taxation, cumulatively, to every head of a family residing in this state, household goods and personal effects to the value fixed by general law, not less than one thousand dollars, and to every widow or widower or person who is blind or totally and permanently disabled, property to the value fixed by general law not less than five hundred dollars.
(c) Any county or municipality may, for the purpose of its respective tax levy and subject to the provisions of this subsection and general law, grant community and economic development ad valorem tax exemptions to new businesses and expansions of existing businesses, as defined by general law. Such an exemption may be granted only by ordinance of the county or municipality, and only after the electors of the county or municipality voting on such question in a referendum authorize the county or municipality to adopt such ordinances. An exemption so granted shall apply to improvements to real property made by or for the use of a new business and improvements to real property related to the expansion of an existing business and shall also apply to tangible personal property of such new business and tangible personal property related to the expansion of an existing business. The amount or limits of the amount of such exemption shall be specified by general law. The period of time for which such exemption may be granted to a new business or expansion of an existing business shall be determined by general law. The authority to grant such exemption shall expire ten years from the date of approval by the electors of the county or municipality, and may be renewable by referendum as provided by general law.
(d) Any county or municipality may, for the purpose of its respective tax levy and subject to the provisions of this subsection and general law, grant historic preservation ad valorem tax exemptions to owners of historic properties. This exemption may be granted only by ordinance of the county or municipality. The amount or limits of the amount of this exemption and the requirements for eligible properties must be specified by general law. The period of time for which this exemption may be granted to a property owner shall be determined by general law. 
(e) By general law and subject to conditions specified therein: 
(1) Twenty-five thousand dollars of the assessed value of property subject to tangible personal property tax shall be exempt from ad valorem taxation.
(2) The assessed value of solar devices or renewable energy source devices subject to tangible personal property tax may be exempt from ad valorem taxation, subject to limitations provided by general law.
(f) There shall be granted an ad valorem tax exemption for

real property dedicated in perpetuity for conservation purposes, including real property encumbered by perpetual conservation easements or by other perpetual conservation protections, as defined by general law.
(g) By general law and subject to the conditions specified therein, each person who receives a homestead exemption as provided in section 6 of this article; who was a member of the United States military or military reserves, the United States Coast Guard or its reserves, or the Florida National Guard; and who was deployed during the preceding calendar year on active duty outside the continental United States, Alaska, or Hawaii in support of military operations designated by the legislature shall receive an additional exemption equal to a percentage of the taxable value of his or her homestead property. The applicable percentage shall be calculated as the number of days during the preceding calendar year the person was deployed on active duty outside the continental United States, Alaska, or Hawaii in support of military operations designated by the legislature divided by the number of days in that year.
(h)(1) Tangible personal property that meets all of the following conditions shall be exempt from ad valorem taxation:
a. Habitually located or typically present on land classified as agricultural.
b. Used in the production of agricultural products or for agritourism activities.
c. Owned by the landowner or leaseholder of the agricultural land.
(2) The exemption provided by this subsection is subject to conditions and limitations and reasonable definitions as specified by the legislature in general law.

ARTICLE XII
SCHEDULE

Ad valorem exemption for tangible personal property on land classified as agricultural.—The amendment to Section 3 of Article VII, providing for a tax exemption for certain tangible personal property, and this section, shall take effect upon approval by the electors and shall first apply for assessments for tax years beginning January 1, 2027.

No. 3 Constitutional Amendment
Article VII, Sections 4, 6, and 9, and Article XII

ARTICLE VII
FINANCE AND TAXATION
SECTION 4. Taxation; assessments.—By general law regulations shall be prescribed which shall secure a just valuation of all property for ad valorem taxation, provided:
(a) Agricultural land, land producing high water recharge to Florida’s aquifers, or land used exclusively for noncommercial recreational purposes may be classified by general law and assessed solely on the basis of character or use.
(b) As provided by general law and subject to conditions, limitations, and reasonable definitions specified therein, land used for conservation purposes shall be classified by general law and assessed solely on the basis of character or use.
(c) Pursuant to general law tangible personal property held for sale as stock in trade and livestock may be valued for taxation at a specified percentage of its value, may be classified for tax purposes, or may be exempted from taxation.
(d) All persons entitled to a homestead exemption under Section 6 of this Article shall have their homestead assessed at just value as of January 1 of the year following the effective date of this amendment. This assessment shall change only as provided in this subsection.
(1) Assessments subject to this subsection shall be
changed annually on January 1st of each year; but those changes in assessments shall not exceed the lower of the following:
a. Three percent (3%) of the assessment for the prior year.
b. The percent change in the Consumer Price Index for all urban consumers, U.S. City Average, all items 1967=100, or successor reports for the preceding calendar year as initially reported by the United States Department of Labor, Bureau of Labor Statistics.
(2) No assessment shall exceed just value.
(3) After any change of ownership, as provided by general law, homestead property shall be assessed at just value as of January 1 of the following year, unless the provisions of paragraph (8) apply. Thereafter, the homestead shall be assessed as provided in this subsection.
(4) New homestead property shall be assessed at just value as of January 1st of the year following the establishment of the homestead, unless the provisions of paragraph (8) apply. That assessment shall only change as provided in this subsection.
(5) Changes, additions, reductions, or improvements to homestead property shall be assessed as provided for by general law; provided, however, after the adjustment for any change, addition, reduction, or improvement, the property shall be assessed as provided in this subsection.
(6) In the event of a termination of homestead status, the property shall be assessed as provided by general law.
(7) The provisions of this amendment are severable. If any of the provisions of this amendment shall be held unconstitutional by any court of competent jurisdiction, the decision of such court shall not affect or impair any remaining provisions of this amendment.
(8)a. A person who establishes a new homestead as of January 1 and who has received a homestead exemption pursuant to Section 6 of this Article as of January 1 of any of the three years immediately preceding the establishment of the new homestead is entitled to have the new homestead assessed at less than just value. The assessed value of the newly established homestead shall be determined as follows:
1. If the just value of the new homestead is greater than or equal to the just value of the prior homestead as of January 1 of the year in which the prior homestead was abandoned, the assessed value of the new homestead shall be the just value of the new homestead minus an amount equal to the lesser of $500,000 or the difference between the just value and the assessed value of the prior homestead as of January 1 of the year in which the prior homestead was abandoned. Thereafter, the homestead shall be assessed as provided in this subsection.
2. If the just value of the new homestead is less than the just value of the prior homestead as of January 1 of the year in which the prior homestead was abandoned, the assessed value of the new homestead shall be equal to the just value of the new homestead divided by the just value of the prior homestead and multiplied by the assessed value of the prior homestead. However, if the difference between the just value of the new homestead and the assessed value of the new homestead calculated pursuant to this sub-subparagraph is greater than $500,000, the assessed value of the new homestead shall be increased so that the difference between the just value and the assessed value equals $500,000. Thereafter, the homestead shall be assessed as provided in this subsection.
b. By general law and subject to conditions specified therein, the legislature shall provide for application of this paragraph to property owned by more than one person.
(e) The legislature may, by general law, for assessment purposes and subject to the provisions of this subsection, allow counties and municipalities to authorize by ordinance that historic property may be assessed solely on the basis of character or use. Such character or use assessment shall apply only to the jurisdiction adopting the ordinance. The requirements for eligible properties must be specified by general law.
(f) A county may, in the manner prescribed by general law, provide for a reduction in the assessed value of homestead property to the extent of any increase in the assessed value of that property which results from the construction or reconstruction of the property for the purpose of providing living quarters for one or more natural or adoptive grandparents or parents of the owner of the property or of the owner’s spouse if at least one of the grandparents or parents for whom the living quarters are provided is 62 years of age or older. Such a reduction may not exceed the lesser of the following:
(1) The increase in assessed value resulting from construction or reconstruction of the property.
(2) Twenty percent of the total assessed value of the property as improved.
(g) For all levies other than school district levies,
assessments of residential real property, as defined by general law, which contains nine units or fewer and which is not subject to the assessment limitations set forth in subsections (a) through (d) shall change only as provided in this subsection.
(1) Assessments subject to this subsection shall be
changed annually on the date of assessment provided by law; but those changes in assessments shall not exceed the following percentages ten percent (10%) of the assessment for the prior year:
a. Before January 1, 2027, ten percent (10%).
b. Beginning January 1, 2027, five percent (5%).
(2) No assessment shall exceed just value.
(3) After a change of ownership or control, as defined by general law, including any change of ownership of a legal entity that owns the property, such property shall be assessed at just value as of the next assessment date. Thereafter, such property shall be assessed as provided in this subsection.
(4) Changes, additions, reductions, or improvements to such property shall be assessed as provided for by general law; however, after the adjustment for any change, addition, reduction, or improvement, the property shall be assessed as provided in this subsection.
(h) For all levies other than school district levies, assessments of real property that is not subject to the assessment limitations set forth in subsections (a) through (d) and (g) shall change only as provided in this subsection.
(1) Assessments subject to this subsection shall be changed annually on the date of assessment provided by law; but those changes in assessments shall not exceed the following percentages ten percent (10%) of the assessment for the prior year:
a. Before January 1, 2027, ten percent (10%).
b. Beginning January 1, 2027, five percent (5%).
(2) No assessment shall exceed just value.
(3) The legislature must provide that such property shall be assessed at just value as of the next assessment date after a qualifying improvement, as defined by general law, is made to such property. Thereafter, such property shall be assessed as provided in this subsection.
(4) The legislature may provide that such property shall be assessed at just value as of the next assessment date after a change of ownership or control, as defined by general law, including any change of ownership of the legal entity that owns the property. Thereafter, such property shall be assessed as provided in this subsection.
(5) Changes, additions, reductions, or improvements to such property shall be assessed as provided for by general law; however, after the adjustment for any change, addition, reduction, or improvement, the property shall be assessed as provided in this subsection.
(i) The legislature, by general law and subject to conditions specified therein, may prohibit the consideration of the following in the determination of the assessed value of real property:
(1) Any change or improvement to real property used for residential purposes made to improve the property’s resistance to wind damage.
(2) The installation of a solar or renewable energy source device.
(j)
(1) The assessment of the following working waterfront properties shall be based upon the current use of the property:
a. Land used predominantly for commercial fishing purposes.
b. Land that is accessible to the public and used for vessel launches into waters that are navigable.
c. Marinas and drystacks that are open to the public.
d. Water-dependent marine manufacturing facilities, commercial fishing facilities, and marine vessel construction and repair facilities and their support activities.
(2) The assessment benefit provided by this subsection is subject to conditions and limitations and reasonable definitions as specified by the legislature by general law.
SECTION 6. Homestead exemptions.—
(a)(1)a. Every person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, or another legally or naturally dependent upon the owner, shall be exempt from taxation thereon, except assessments for special benefits, as follows:
1.a. For school district levies, up to the assessed valuation of twenty-five thousand dollars; and
2.b. For all levies other than school district levies,
I. Beginning on January 1, 2027, up to the assessed valuation of one hundred fifty thousand dollars.
II. Beginning on January 1, 2028, up to the assessed valuation of two hundred and fifty thousand dollars.
b. Every person who, on or after January 1, 2027, has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, or another legally or naturally dependent upon the owner, who had not maintained a permanent residence in this state as of December 31, 2026, shall be exempt from taxation thereon, except assessments for special benefits, as follows:
1. For school district levies, up to the assessed valuation of twenty-five thousand dollars; and
2. For all levies other than school district levies, up to the assessed valuation of fifty thousand dollars. Unless otherwise revised under sub-subparagraph (4)a.2., beginning with the fifth year of exemption under this subparagraph, such person shall be exempt up to the amount of assessed valuation provided by sub-sub-subparagraph a.2.II., as adjusted pursuant to subparagraph (2)a. The legislature shall, by general law, prescribe uniform procedures to administer this subparagraph.

The exemptions provided by this paragraph apply only greater than fifty thousand dollars and up to seventy-five thousand dollars, upon establishment of right thereto in the manner prescribed by law. The real estate may be held by legal or equitable title, by the entireties, jointly, in common, as a condominium, or indirectly by stock ownership or membership representing the owner’s or member’s proprietary interest in a corporation owning a fee or a leasehold initially in excess of ninety-eight years. The exemptions exemption shall not apply with respect to any assessment roll until such roll is first determined to be in compliance with the provisions of section 4 by a state agency designated by general law. These exemptions are This exemption is repealed on the effective date of any amendment to this Article which provides for the assessment of homestead property at less than just value.
(2)a. The twenty-five thousand dollar amount of assessed valuation exempt from taxation provided in sub-sub-subparagraph (1)a.2.II. subparagraph (a)(1)b. shall be adjusted annually for inflation beginning on January 1, 2029, and of each year thereafter for inflation using the percent change in the Consumer Price Index for All Urban Consumers, U.S. City Average, all items 1967=100, or successor reports for the preceding calendar year as initially reported by the United States Department of Labor, Bureau of Labor Statistics, if such percent change is positive.
b. The amount of assessed valuation exempt from taxation provided in sub-subparagraph (1)b.2. shall be adjusted annually for inflation beginning on January 1, 2028, and each year thereafter, using the percent change in the Consumer Price Index for All Urban Consumers, U.S. City Average, all items 1967=100, or successor reports for the preceding calendar year as initially reported by the United States Department of Labor, Bureau of Labor Statistics, if such percent change is positive.
(3) Except for the exemptions provided in sub- subparagraphs (1)a.2. and b.2. and paragraph (4), the amount of assessed valuation exempt from taxation for which every person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, or another person legally or naturally dependent upon the owner, is eligible, and which applies solely to levies other than school district levies, that is added to this constitution after January 1, 2025, shall be adjusted annually on January 1 of each year for inflation using the percent change in the Consumer Price Index for All Urban Consumers, U.S. City Average, all
items 1967=100, or successor reports for the preceding calendar year as initially reported by the United States Department of Labor, Bureau of Labor Statistics, if such percent change is positive, beginning the year following the effective date of such exemption.
(4)a.1. The legislature shall, by general law, prescribe a uniform procedure for counties and municipalities, for their respective levies, to increase the amount of assessed valuation
exempt from taxation under paragraph (1), up to all remaining assessed valuation.
2. Beginning on or after January 1, 2030, a county or municipality, by two-thirds vote of the membership of the governing body, may determine that a reduction of the five-year
requirement provided under sub-subparagraph (1)b.2. is warranted for a critical local need.
b.1. A special district may, upon approval by referendum by the electors of the district, increase the amount of assessed valuation exempt from taxation under sub-subparagraphs (1)a.2. and b.2., for its respective levy, up to all remaining assessed valuation. By general law, the legislature shall provide the manner in which a referendum may be called; the frequency with which such referendum may be held, which may not be more than once in a 12-month period; a ballot statement and question of such referendum; and other requirements for the referendum not inconsistent with this paragraph. The approved exemption increase shall take effect on and first apply beginning on the January 1 immediately succeeding approval by referendum.
2. A special district may adjust the amount of assessed valuation exempt from taxation as approved under sub-subparagraph 1. annually on January 1 of each year for inflation using the percent change in the Consumer Price Index for All Urban Consumers, U.S. City Average, all items 1967=100, or successor reports for the preceding calendar year as initially reported by the United States Department of Labor, Bureau of Labor Statistics, if such percent change is positive.
(b) Not more than one exemption shall be allowed any individual or family unit or with respect to any residential unit. No exemption shall exceed the value of the real estate assessable to the owner or, in case of ownership through stock or membership in a corporation, the value of the proportion which the interest in the corporation bears to the assessed value of the property.
(c) By general law and subject to conditions specified therein, the Legislature may provide to renters, who are permanent residents, ad valorem tax relief on all ad valorem tax levies. Such ad valorem tax relief shall be in the form and amount established by general law.
(d) The legislature may, by general law, allow counties or municipalities, for the purpose of their respective tax levies and subject to the provisions of general law, to grant either or both of the following additional homestead tax exemptions:
(1) An exemption not exceeding fifty thousand dollars to a person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, who has attained age sixty-five, and whose household income, as defined by general law, does not exceed twenty thousand dollars; or
(2) An exemption equal to the assessed value of the property to a person who has the legal or equitable title to real estate with a just value less than two hundred and fifty thousand dollars, as determined in the first tax year that the owner applies and is eligible for the exemption, and who has maintained thereon the permanent residence of the owner for not less than twenty-five years, who has attained age sixty-five, and whose household income does not exceed the income limitation prescribed in paragraph (1).

The general law must allow counties and municipalities to grant these additional exemptions, within the limits prescribed in this subsection, by ordinance adopted in the manner prescribed by general law, and must provide for the periodic adjustment of the income limitation prescribed in this subsection for changes in the cost of living.
(e)
(1) Each veteran who is age 65 or older who is partially or totally permanently disabled shall receive a discount from the he amount of the ad valorem tax otherwise owed on homestead property the veteran owns and resides in if the disability was combat related and the veteran was honorably discharged upon separation from military service. The discount shall be in a percentage equal to the percentage of the veteran’s permanent, service-connected disability as determined by the United States Department of Veterans Affairs. To qualify for the discount granted by this paragraph, an applicant must submit to the county property appraiser, by March 1, an official letter from the United States Department of Veterans Affairs stating the percentage of the veteran’s service-connected disability and such evidence that reasonably identifies the disability as combat related and a copy of the veteran’s honorable discharge. If the property appraiser denies the request for a discount, the appraiser must notify the applicant in writing of the reasons for the denial, and the veteran may reapply. The Legislature may, by general law, waive the annual application requirement in subsequent years.
(2) If a veteran who receives the discount described in paragraph (1) predeceases his or her spouse, and if, upon the death of the veteran, the surviving spouse holds the legal or beneficial title to the homestead property and permanently resides thereon, the discount carries over to the surviving spouse until he or she remarries or sells or otherwise disposes of the homestead property. If the surviving spouse sells or otherwise disposes of the property, a discount not to exceed the dollar amount granted from the most recent ad valorem tax roll may be transferred to the surviving spouse’s new homestead property, if used as his or her permanent residence and he or she has not remarried.
(3) This subsection is self-executing and does not require implementing legislation.
(f) By general law and subject to conditions and limitations specified therein, the Legislature may provide ad valorem tax relief equal to the total amount or a portion of the ad valorem tax otherwise owed on homestead property to:
(1) The surviving spouse of a veteran who died from service-connected causes while on active duty as a member of the United States Armed Forces.
(2) The surviving spouse of a first responder who died in the line of duty.
(3) A first responder who is totally and permanently disabled as a result of an injury or injuries sustained in the line of duty. Causal connection between a disability and service in the line of duty shall not be presumed but must be determined as provided by general law. For purposes of this paragraph, the term “disability” does not include a chronic condition or chronic disease, unless the injury sustained in the line of duty was the sole cause of the chronic condition or chronic disease. As used in this subsection and as further defined by general law, the term “first responder” means a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic, and the term “in the line of duty” means arising out of and in the actual performance of duty required by employment as a first responder.
SECTION 9. Local taxes.—
(a)(1) Counties, school districts, and municipalities shall, and special districts may, be authorized by law to levy ad valorem taxes and may be authorized by general law to levy other taxes, for their respective purposes, except ad valorem taxes on intangible personal property and taxes prohibited by this constitution.
(2) Ad valorem taxes levied by counties and municipalities shall be used only to:
a. Provide for public safety, including law enforcement, fire service, and emergency medical service;
b. Provide funding for education and public schools;
c. Finance or refinance infrastructure, including expenditures on road and bridge construction and maintenance and stormwater control;
d. Finance or refinance natural resource projects, including flood control measures;
e. Issue local bonds for uses consistent with this paragraph and to make debt service payments for existing obligations;
f. Meet obligations for retirement benefits of local government employees; or
g. Fund the operations and administration of county officers and commissioners established under Article VIII and municipalities, and the expenditures approved by such county officers or county or municipal governing bodies, except those expenditures prohibited by general law.
(b) Ad valorem taxes, exclusive of taxes levied for the payment of bonds and taxes levied for periods not longer than two years when authorized by vote of the electors who are the owners of freeholds therein not wholly exempt from taxation, shall not be levied in excess of the following millages upon the assessed value of real estate and tangible personal property: for all county purposes, ten mills; for all municipal purposes, ten mills; for all school purposes, ten mills; for water management purposes for the northwest portion of the state lying west of the line between ranges two and three east, 0.05 mill; for water management purposes for the remaining portions of the state, 1.0 mill; and for all other special districts a millage authorized by law approved by vote of the electors who are owners of freeholds therein not wholly exempt from taxation. A county furnishing municipal services may, to the extent authorized by law, levy additional taxes within the limits fixed for municipal purposes.

ARTICLE XII
SCHEDULE
Limitation on the assessment of real property, homestead property exemptions, and local government revenue.—This section and the amendments to Sections 4 and 6 of Article VII, relating to a limitation on the assessed value of real property, an increase to the homestead property tax exemption, and the creation of a new homestead exemption beginning January 1, 2027, and the amendment to Section 9 of Article VII, relating to the uses of certain revenues by counties and municipalities, shall take effect January 1, 2027.
L9150 Dates of publications: 08/27/2026, 10/1/2026

PROPUESTAS DE ENMIENDAS Y REVISIONES CONSTITUCIONALES PARA LA ELECCION GENERAL DEL 2026

Yo, Cord Byrd, el Secretario de Estado de la Florida, por el presente notifico que el título del boleta, el resumen del boleta, y el texto de las siguientes enmiendas constitucionales propuestas y revisiones estarán en el boleta de las elecciones generales en el día 3 de noviembre de 22026, en cada condado. El texto completo de estas enmiendas como se presenten aquí también se puede encontrar en https://constitutionalinitiatives.dos.fl.gov/, en FloridaPublicNotices.com, y en el sitio web de este periódico.

No.1 Enmienda constitucional
Artículo III, Sección 19

ARTÍCULO III
LEGISLATURA

SECCIÓN 19. Procesos de elaboración del presupuesto estatal, planificación y apropiación de fondos. —
(a) PRESUPUESTO ANUAL.
(1) La legislación general estipulará la adopción de procesos anuales de elaboración del presupuesto y planificación del estado y exigirá que los proyectos de presupuesto presentados por los departamentos y organismos estatales, el presupuesto recomendado por el gobernador y los proyectos de ley de apropiación de fondos vengan acompañados de información detallada que refleje los costes anualizados del presupuesto estatal y los costes no recurrentes de las solicitudes presupuestarias.
(2) A menos que se apruebe por una mayoría de tres quintos de los miembros de cada cámara, las asignaciones realizadas con fines recurrentes a partir de fondos de ingresos generales no recurrentes para cualquier período fiscal no excederán el tres por ciento del total de los fondos de ingresos generales que se estime que estarán disponibles en el momento en que se realice dicha apropiación.
(3) Según lo dispuesto en la ley general, cada departamento y agencia estatal tendrá la obligación de presentar una solicitud presupuestaria legislativa que se base en y refleje las perspectivas financieras a largo plazo adoptadas por la comisión presupuestaria legislativa conjunta o que explique específicamente cualquier desviación respecto a las perspectivas financieras a largo plazo contenidas en la solicitud.
(4) A los efectos de esta sección, los términos «departamento» y «agencia» incluirán al poder judicial.
(b) FORMATO DE LOS PROYECTOS DE LEY DE APROPIACIONES PRESUPUESTARIAS. Se asignarán secciones independientes dentro del proyecto de ley de apropiaciones generales a cada área programática principal del presupuesto estatal; las áreas programáticas principales incluirán: partidas del fondo fiduciario de la «lotería» para la mejora de la educación; educación (el resto de fondos); servicios sociales; justicia penal y sistema penitenciario; recursos naturales, medio ambiente, gestión del crecimiento y transporte; administración pública general; y poder judicial. Cada área programática principal comprenderá un desglose de los gastos correspondientes a: operaciones estatales; gastos de capital estatales; ayudas a las operaciones de los gobiernos locales y las organizaciones sin ánimo de lucro; ayudas a los gastos de capital de los gobiernos locales y las organizaciones sin ánimo de lucro; fondos federales y los fondos estatales de contrapartida asociados; autorizaciones de gasto para operaciones; y autorizaciones de gasto para inversiones de capital. Además, los proyectos de ley de asignación aprobados por la legislatura incluirán un desglose de las asignaciones específicas que superen el millón de dólares (1.000.000,00$) en dólares de 1992. A los efectos de este subsección, los términos «asignación específica», «desglose» y «área programática principal» se definirán por ley. Este desglose se ajustará mediante ley general cada cuatro años para reflejar el índice de inflación o deflación tal como se indica en el Índice de Precios al Consumidor para Todos los Consumidores Urbanos (Consumer Price Index for All Urban Consumers), (U.S. City Average, All Items), o en informes sucesores, según lo reportado por el Departamento de Trabajo de los Estados Unidos, la Oficina de Estadísticas Laborales o su sucesora. Los proyectos de ley sustantivos que contengan apropiaciones también estarán sujetos al requisito de desglose establecido en esta disposición y al derecho de veto específico del gobernador sobre las apropiaciones descrito en el artículo III, sección 8.
(c) PROCESO DE APROPIACIONES.
(1) A más tardar el 15 de septiembre de cada año, la comisión presupuestaria legislativa conjunta emitirá una perspectiva financiera a largo plazo en la que se establezcan las estrategias fiscales recomendadas para el estado y sus departamentos y organismos, con el fin de ayudar a la legislatura a tomar decisiones en materia presupuestaria. Las perspectivas financieras a largo plazo deben incluir estimaciones de la carga de trabajo y los ingresos principales. Con el fin de aplicar este párrafo, la comisión presupuestaria legislativa conjunta utilizará las estimaciones oficiales consensuadas vigentes y podrá solicitar la elaboración de estimaciones oficiales adicionales.
(2) La comisión presupuestaria legislativa conjunta consultará al público y a los poderes ejecutivo y judicial cuando elabore y recomiende las perspectivas financieras a largo plazo.
(3) La legislatura establecerá mediante la ley general las condiciones en las que podrán aprobarse ajustes limitados al presupuesto, tal y como recomienden el gobernador o el presidente del Tribunal Supremo, sin la concurrencia de la legislatura en pleno.
(d) PERÍODO DE REVISIÓN PÚBLICA DE SETENTA Y DOS HORAS. Todos los proyectos de ley de asignaciones generales se pondrán a disposición de cada miembro de la asamblea legislativa, cada miembro del gabinete, el gobernador y el presidente del tribunal supremo al menos setenta y dos horas antes de la aprobación definitiva del proyecto de ley por cualquiera de las cámaras de la asamblea legislativa, en la forma en que se presentará al gobernador.
(e) INFORME PRESUPUESTARIO DEFINITIVO. Se elaborará un informe presupuestario definitivo conforme a lo dispuesto en la legislación general. El informe presupuestario definitivo se elaborará a más tardar el 120.º día tras el inicio del período fiscal, y se enviará una copia del mismo a cada miembro de la asamblea legislativa, al jefe de cada departamento y organismo del estado, al auditor general y al presidente del tribunal supremo.
(f) FONDOS FIDUCIARIOS.
(1) No podrá crearse ni recrearse por ley ningún fondo fiduciario del Estado de Florida u otro organismo público sin el voto de tres quintos de los miembros de cada cámara de la legislatura en un proyecto de ley independiente dedicado exclusivamente a ese fin.
(2) Los fondos fiduciarios estatales vencerán a más tardar cuatro años después de la fecha de entrada en vigor de la ley que autorice la creación inicial del fondo fiduciario. Por ley, la legislatura podrá establecer un plazo más breve para la autorización de cualquier fondo fiduciario
(3) Los fondos fiduciarios obligatorios para los programas o mandatos federales; los fondos fiduciarios que se crean para cumplir con las cláusulas de los bonos, los contratos de emisión o las resoluciones, cuyos ingresos están legalmente comprometidos por el Estado o un organismo público para hacer frente al servicio de la deuda u otras obligaciones financieras derivadas de cualquier deuda del Estado o de cualquier organismo público; el fondo fiduciario estatal de transporte; el fondo fiduciario que contiene los ingresos netos anuales de las Loterías Educativas de Florida; el fondo fiduciario de jubilación de Florida; los fondos fiduciarios para instituciones bajo la gestión de la Junta de Gobernadores, cuando dichos fondos fiduciarios se destinen a empresas auxiliares y contratos, subvenciones y donaciones, tal y como se definen dichos términos en la legislación general; los fondos fiduciarios que sirven como fondos o cuentas de compensación para el director financiero o las agencias estatales; los fondos fiduciarios que contabilizan los activos mantenidos por el Estado en calidad de fideicomisario, como agente o fiduciario de particulares, organizaciones privadas u otras unidades gubernamentales; y otros fondos fiduciarios autorizados por la presente Constitución, no están sujetos a los requisitos establecidos en el párrafo (2) de este artículo.
(4) Todos los saldos de caja y los ingresos de cualquier fondo fiduciario suprimido en virtud de este apartado se depositarán en el
(g) FONDO DE ESTABILIZACIÓN PRESUPUESTARIA.
(1) A los efectos de este artículo, el término «recaudación de ingresos» se refiere a la recaudación neta de ingresos del último ejercicio fiscal completado para el fondo de ingresos generales.
(2) Sin perjuicio de lo dispuesto en el presente subsección, se retendrá en el fondo de estabilización presupuestaria un importe equivalente, como mínimo, al 5 % de los ingresos netos recaudados durante el último período fiscal completado para el fondo de ingresos generales. El saldo del capital del fondo de estabilización presupuestaria no podrá ser superior a un importe equivalente al 25 % 10 % de los ingresos netos recaudados durante el último período fiscal completado para el fondo de ingresos generales.
(3) La asamblea legislativa transferirá al fondo de estabilización presupuestaria, a más tardar el 30 de junio de cada período fiscal, la menor de las siguientes cantidades: 750 millones de dólares o la cantidad necesaria para aumentar el saldo principal del fondo de estabilización presupuestaria hasta un importe equivalente al 25 % de los ingresos recaudados por el fondo de ingresos generales La asamblea legislativa podrá suspender esta transferencia en un ejercicio fiscal en el que:
a. Se retiren fondos del fondo de estabilización presupuestaria de conformidad con el párrafo (4);
b. Se retiren fondos del fondo de estabilización presupuestaria con el fin de sufragar una necesidad estatal crítica de conformidad con el párrafo (5); o
c. La asamblea legislativa determine que existe una necesidad estatal crítica que requiere el gasto de fondos de ingresos generales por un importe que excede el importe de la transferencia exigido por este párrafo. Una suspensión por una necesidad estatal crítica de conformidad con este subpárrafo deberá ser aprobada por una mayoría de dos tercios de los miembros de cada cámara de la legislatura en un proyecto de ley independiente destinado exclusivamente a ese fin y no podrá producirse más de una vez cada cinco años.
(4) La asamblea legislativa establecerá los criterios para la retirada de fondos del fondo de estabilización presupuestaria en un proyecto de ley específico destinado exclusivamente a tal fin y con el único objetivo de cubrir déficits de ingresos del fondo de ingresos generales o de proporcionar financiación para una emergencia, tal y como se define en la legislación general.
(5) Si el saldo del capital del fondo de estabilización presupuestaria sobrepasa el 15 % de la recaudación de ingresos, la asamblea legislativa podrá retirar fondos con el fin de financiar, de forma no recurrente, una necesidad estatal crítica. Dicha retirada deberá ser aprobada por una mayoría de dos tercios de los miembros de cada cámara de la asamblea legislativa en un proyecto de ley específico destinado exclusivamente a ese fin. La retirada no debe hacer que el saldo del capital del fondo de estabilización presupuestaria sea inferior al 10 % de la recaudación de ingresos.
(6) La ley general dispondrá la reposición de este fondo. El fondo de estabilización presupuestaria estará compuesto por fondos no comprometidos ni destinados a ningún otro fin.
(h) DOCUMENTO DE PLANIFICACIÓN ESTATAL A LARGO PLAZO Y PROCESOS DE ELABORACIÓN DE DOCUMENTOS DE PLANIFICACIÓN DE LOS DEPARTAMENTOS Y ORGANISMOS. La ley general preverá un documento de planificación estatal a largo plazo. El gobernador recomendará a la legislatura, de forma bienal, cualquier revisión del documento de planificación estatal a largo plazo, tal y como se define en la ley. La ley general exigirá una revisión y revisión bienal del documento de planificación estatal a largo plazo y exigirá a todos los departamentos y organismos del gobierno estatal que elaboren documentos de planificación. El documento de planificación estatal a largo plazo y los documentos de planificación de los departamentos y organismos seguirán estando sujetos a revisión y modificación por parte de la asamblea legislativa. El documento de planificación estatal a largo plazo deberá incluir proyecciones de las necesidades y recursos futuros del estado que sean coherentes con las perspectivas financieras a largo plazo. Los documentos de planificación de los departamentos y organismos incluirán una lista priorizada de los gastos previstos para su revisión y posible reducción en caso de déficit de ingresos, tal y como se define en la ley general.
(i) GRUPO DE TRABAJO SOBRE LA EFICIENCIA DEL GOBIERNO. A más tardar en enero de 2007, y cada cuatro años a partir de entonces, el presidente del senado, el presidente de la cámara de representantes y el gobernador nombrarán un grupo de trabajo sobre eficiencia gubernamental, cuya composición se establecerá mediante ley general. El grupo de trabajo estará compuesto por miembros de la legislatura y representantes de los sectores público y privado, quienes elaborarán recomendaciones para mejorar las operaciones gubernamentales y reducir los costes. El personal que asistirá al grupo de trabajo en el desempeño de sus funciones será asignado por ley general, y el grupo de trabajo podrá obtener asistencia del sector privado. El grupo de trabajo completará su labor en el plazo de un año y presentará sus recomendaciones a la comisión presupuestaria legislativa conjunta, al gobernador y al presidente del Tribunal Supremo.
(j) COMISIÓN PRESUPUESTARIA LEGISLATIVA CONJUNTA. Se crea, en el seno de la asamblea legislativa, la comisión presupuestaria legislativa conjunta, compuesta por un mismo número de miembros del senado, designados por el presidente del senado, y de miembros de la cámara de representantes, designados por el presidente de la cámara de representantes. Cada miembro permanecerá en el cargo a discreción del cargo que lo haya designado. Las posiciones vacantes en la comisión se cubrirán del mismo modo que el nombramiento original. Desde noviembre de cada año impar hasta octubre de cada año par, el presidente de la comisión legislativa conjunta de presupuesto será nombrado por el presidente del senado y el vicesecretario de la comisión será nombrado por el presidente de la cámara de representantes. Desde noviembre de cada año par hasta octubre de cada año impar, el presidente de la comisión presupuestaria legislativa conjunta será nombrado por el presidente de la cámara de representantes y el vicepresidente de la comisión será nombrado por el presidente del senado. La comisión presupuestaria legislativa conjunta se regirá por el reglamento conjunto del senado y la cámara de representantes, que permanecerá en vigor hasta que sea derogado o modificado mediante resolución conjunta. La comisión se reunirá como mínimo una vez al trimestre y se reunirá cuando lo convoquen el presidente del senado y el presidente de la cámara de representantes. La mayoría de los miembros de la comisión de cada cámara, sumada a un miembro adicional de cualquiera de las dos cámaras, constituirá quórum. Las resoluciones de la comisión requieren el voto mayoritario de los miembros de la comisión presentes de cada cámara. La comisión podrá desarrollar sus reuniones mediante teleconferencias o medios similares. Además de las facultades y funciones especificadas en este subsección, la comisión presupuestaria legislativa conjunta ejercerá todas las demás facultades y desempeñará cualquier otra función que no entre en conflicto con el párrafo (c)(3) y según lo prescrito por la ley general o el reglamento conjunto.

No. 2 Enmienda constitucional
Artículo VII, Sección 3, y Artículo XII

ARTÍCULO VII
FINANZAS E IMPUESTOS

SECCIÓN 3. Impuestos; exenciones. —
(a) Se eximirá impositivamente todo inmueble de propiedad de una municipalidad utilizado exclusivamente por ésta con fines municipales o públicos. Un municipio que posea bienes fuera de su jurisdicción puede estar obligado, en virtud de la ley general, a efectuar el pago correspondiente a la entidad impositiva en la que se encuentren dichos bienes. Aquellas partes de los bienes que se utilicen predominantemente con fines educativos, literarios, científicos, religiosos o benéficos podrán quedar exentas de imposición en virtud de la ley general.
(b) Quedarán exentos de imposición, de forma acumulativa, para cada cabeza de familia residente en este estado, los enseres domésticos y efectos personales por un valor fijado por la ley general, no inferior a mil dólares, y para cada viuda o viudo o persona ciega o con discapacidad total y permanente, los bienes por un valor fijado por la ley general no inferior a quinientos dólares.
(c) Cualquier condado o municipio podrá, a efectos de su respectiva recaudación impositiva y con sujeción a las disposiciones de este párrafo y de la ley general, otorgar exenciones impositivas ad valorem para el desarrollo comunitario y económico a nuevas empresas y a la expansión de empresas existentes, tal y como se definen en la ley general. Dicha exención solo podrá otorgarse mediante ordenanza del condado o del municipio, y únicamente después de que los electores del condado o del municipio, al votar sobre dicha cuestión en un referéndum, autoricen al condado o al municipio a adoptar tales ordenanzas. La exención así otorgada se aplicará a las mejoras realizadas en bienes inmuebles por una nueva empresa o para su uso, así como a las mejoras en bienes inmuebles relacionadas con la expansión de una empresa ya existente; asimismo, se aplicará a los bienes muebles tangibles de dicha nueva empresa y a los bienes muebles tangibles relacionados con la expansión de una empresa ya existente. El importe o los límites del importe de dicha exención se especificarán en la ley general. El período de tiempo durante el cual se podrá otorgar dicha exención a una nueva empresa o a la expansión de una empresa ya existente se determinará en la ley general. La facultad para otorgar dicha exención vencerá a los diez años de la fecha de aprobación por parte de los electores del condado o municipio, y podrá renovarse mediante referéndum según lo dispuesto en la ley general.
(d) Cualquier condado o municipio podrá, a efectos de su respectiva recaudación tributaria y con sujeción a lo dispuesto en este párrafo y en la ley general, otorgar exenciones del impuesto ad valorem por conservación del patrimonio histórico a los propietarios de inmuebles históricos. Esta exención solo podrá otorgarse mediante ordenanza del condado o municipio. El importe o los límites del importe de esta exención y los requisitos para que los inmuebles sean elegibles deberán especificarse en la ley general. El período de tiempo durante el cual se podrá otorgar esta exención a un propietario se determinará mediante la ley general.
(e) Mediante la ley general y con sujeción a las condiciones especificadas en la misma:
(1) Veinticinco mil dólares del valor tasado de los bienes sujetos al impuesto sobre bienes muebles tangibles quedarán exentos del impuesto ad valorem.
(2) El valor de tasación de los dispositivos solares o de fuentes de energía renovable sujetos al impuesto sobre bienes muebles tangibles podrá estar exento del impuesto ad valorem, con sujeción a las limitaciones previstas en la ley general.
(f) Se otorgará una exención del impuesto ad valorem a los bienes inmuebles dedicados a perpetuidad a fines de conservación, incluidos los bienes inmuebles gravados con servidumbres de conservación perpetuas o con otras protecciones de conservación perpetuas, tal y como se definen en la ley general.
(g) En virtud de la ley general y con sujeción a las condiciones en ella especificadas, cualquier persona que se beneficie de una exención por vivienda familiar según lo dispuesto en la sección 6 del presente artículo; que haya sido miembro de las Fuerzas Armadas de los Estados Unidos o de las reservas militares, de la Guardia Costera de los Estados Unidos o de sus reservas, o de la Guardia Nacional de Florida; y que haya sido desplegada durante el año natural anterior en servicio activo fuera del territorio continental de los Estados Unidos, Alaska o Hawái en apoyo de operaciones militares designadas por la legislatura, recibirá una exención adicional equivalente a un porcentaje del valor imponible de su vivienda familiar. El porcentaje de applicable se basará en la cantidad de días durante los que dicha persona haya prestado servicio activo durante el año calendario anterior fuera de la región continental de los Estados Unidos, Alaska o Hawái en apoyo de operaciones militares designadas por la legislatura, dividido por el número de días de ese año.
(h)(1) Los bienes muebles tangibles que cumplan todas las condiciones siguientes estarán exentos del impuesto ad valorem:
a. Que se encuentren habitualmente o estén normalmente presentes en terrenos clasificados como agrícolas.
b. Utilizados en la producción de productos agrícolas o para actividades de agroturismo.
c. Propiedad del propietario o arrendatario de los terrenos agrícolas.
(2) La exención prevista en este párrafo está sujeta a las condiciones, limitaciones y definiciones razonables que especifique la legislatura en la ley general.

ARTÍCULO XII
APÉNDICE

Exención ad valorem para los bienes muebles tangibles situados en terrenos clasificados como agrícolas. —La modificación de la sección 3 del artículo VII, que establece una exención impositiva para determinados bienes muebles tangibles, y la presente sección, entrarán en vigor tras su aprobación por los electores y se aplicarán por primera vez a las liquidaciones correspondientes a los ejercicios fiscales que comiencen el 1 de enero de 2027.

No. 3 Enmienda constitucional
Artículo VII, Secciones 4, 6, y 9, y Artículo XII

ARTÍCULO VII
FINANZAS E IMPUESTOS

SECCIÓN 4. Impuesto; tasaciones. — Se establecerán disposiciones de acuerdo con la ley general para asegurar una tasación justa de todos los bienes alcanzados por el impuesto ad valorem, con las condiciones que se enumeran a continuación:
(a) Los terrenos destinados a la explotación agrícola, los terrenos que generan gran recarga de agua para los acuíferos de Florida o los terrenos utilizados en forma exclusiva para fines recreativos no comerciales pueden clasificarse según la ley general y tasarse únicamente en razón de su naturaleza o su uso.
(b) Según lo dispuesto por la ley general y sujeto a las condiciones, limitaciones y definiciones razonables especificadas en la misma, el terreno utilizado para fines de conservación se clasificará por ley general y se tasará únicamente en función de su carácter o uso.
(c) De acuerdo con la ley general, los bienes personales tangibles conservados para la venta en unidades de intercambio comercial o en cabezas de ganado podrán evaluarse para la determinación de impuestos a un porcentaje específico de su valor, podrán clasificarse con fines impositivos o podrán estar exentos del pago de impuesto.
(d) Se realizará una tasación del bien de familia al justo valor vigente al 1. ° de enero del año posterior a la fecha en que esta enmienda entre en vigencia a aquellas personas con derecho a la exención del pago de impuestos a los bienes de familia conforme en sección 6 de este Artículo. La tasación solo cambiará según lo dispuesto en esta subsección.
(1) Las tasaciones sujetas a esta subsección se modificarán el 1. ° de enero de cada año; dichos cambios no pueden exceder al monto menor de los ítems enumerados a continuación:
a. Tres por ciento (3 %) de la tasación del año anterior.
b. El cambio porcentual en el Índice de Precios al Consumidor en las ciudades, el Costo Promedio Urbano de EE. UU., todos los ítems 1967=100 o informes subsiguientes para el año calendario anterior según lo informado inicialmente por el Ministerio de Trabajo de los Estados Unidos (United States Department of Labor) y el organismo de Estadísticas Laborales (Bureau of Labor Statistics).
(2) Ninguna tasación superará el valor razonable.
(3) Con posterioridad a cualquier cambio de titularidad, de acuerdo con lo establecido por la ley general, se realizará la tasación del bien de familia al justo valor vigente al 1. ° de enero del año posterior, a menos que apliquen las disposiciones de párrafo (8). A partir de entonces, se realizará la tasación de los bienes de familia de acuerdo con las disposiciones establecidas en esta subsección.
(4) Se realizará la tasación del nuevo bien de familia según el justo valor al 1. ° de enero del año posterior a la constitución de dicho bien, salvo que apliquen las disposiciones de párrafo (8). La tasación solo podrá modificarse según lo dispuesto en esta subsección.
(5) Se realizará una tasación de las reformas, agregados, reducciones o mejoras a los bienes de familia de acuerdo con la ley general con la condición de que, con posterioridad a la revisión por cualquier reforma, agregado, reducción o mejora, se realice la tasación de los bienes de acuerdo con lo establecido en esta subsección.
(6) En caso de que caduque la condición de bien de familia, el bien se evaluará de acuerdo con lo dispuesto por la ley general.
(7) Las disposiciones de esta enmienda podrán considerarse en forma separada. En caso de que cualquiera de las disposiciones de esta enmienda sea declarada inconstitucional por un tribunal competente, la decisión de tal tribunal no afectará ni limitará las disposiciones restantes de esta enmienda
(8) a. La persona que constituya un nuevo bien de familia al 1. ° de enero y que haya recibido una exención al pago de impuestos sobre el bien de familia conforme en Sección 6 de este Artículo al 1. ° de enero de cualquiera de los tres años inmediatos anteriores a constitución del nuevo bien de familia tendrá derecho a una tasación del nuevo bien de familia a un valor menor al justo valor. El valor de los bienes recientemente constituidos como bien de familia se determinará de la siguiente manera:

Si el justo valor del nuevo bien de familia es mayor o igual al justo valor del anterior bien de familia al 1. ° de enero del año en que el bien anterior fuera destituido, el valor del nuevo bien de familia será igual al justo valor del nuevo bien de familia menos un monto equivalente al menor monto entre $500,000 y la diferencia entre el justo valor y el valor determinado del bien de familia anterior al 1. ° de enero del año en que el bien de familia anterior fuera destituido.
A partir de entonces, se realizará la tasación de los bienes de familia de acuerdo con las disposiciones establecidas en esta subsección.
En caso de que el justo valor del nuevo bien de familia sea inferior al justo valor del bien de familia anterior vigente al 1. ° de enero del año en que el bien de familia anterior fuera destituido, el valor determinado del nuevo bien de familia será igual al justo valor del nuevo bien de familia dividido por el justo valor del bien de familia anterior y multiplicado por el valor determinado del bien de familia anterior. Sin embargo, en caso de que la diferencia entre el justo valor del nuevo bien de familia y el valor determinado del nuevo bien de familia calculado conforme este sub-subpárrafo sea mayor a $500,000, se aumentará el valor determinado del nuevo bien de familia de manera tal que la diferencia entre el justo valor y el valor determinado sea igual a $500,000. A partir de entonces, se realizará la tasación del bien de familia de acuerdo con las disposiciones establecidas en esta subsección.
b. Por aplicación de la ley general y conforme los principios allí establecidos, la legislatura preverá la aplicación de este párrafo a los bienes que tengan más de un propietario.
(e) La legislatura podrá, según la ley general, a los fines de la tasación y de acuerdo con las disposiciones de esta subsección, facultar a los condados y municipalidades a autorizar por ordenanza la tasación de bienes históricos únicamente en razón de su naturaleza o uso. Dicha tasación en razón de su naturaleza o uso será aplicable únicamente dentro de la jurisdicción donde rija la ordenanza. La ley general debe especificar los requisitos para los bienes considerados admisibles.
(f) Un condado puede, de la manera establecida por la ley general, prever la reducción del valor determinado del bien de familia en el marco de cualquier incremento en el valor determinado de tal bien que resulte de la construcción o reconstrucción del bien con el fin de asignar un espacio para la vivienda a uno o varios padres o abuelos biológicos o adoptivos del propietario o su cónyuge en caso de que al menos uno de los padres o abuelos para quien se provee el espacio para la vivienda tenga 62 años o más. Tal reducción no podrá ser superior al monto menor de los ítems enumerados a continuación:
(1) El incremento del valor determinado que resulte de la construcción o reconstrucción del bien.
(2) El veinte por ciento del valor determinado total del bien mejorado.
(g) En relación con todos los gravámenes, a excepción de aquellos que sean en razón del distrito escolar, la tasación de los bienes residenciales, tal como la define la ley general, que consiste en nueve ambientes o menos y que no está sujeta a las restricciones de la tasación establecidas en los subsecciones comprendidos desde (a) hasta (d), se modificará únicamente conforme a lo dispuesto en esta subsección.

Las cuotas sujetas a esta subpárrafo se modificarán anualmente en la fecha de liquidación prevista por la ley; sin embargo, dichas modificaciones no podrán exceder los siguientes porcentajes el diez por ciento (10 %) de la cuota del año anterior:
a. Antes del 1 de enero de 2027, el diez por ciento (10 %).
b. A partir del 1 de enero de 2027, el cinco por ciento (5 %).
(2) Ninguna valoración superará el valor razonable.
(3) Con posterioridad a un cambio de titularidad o dominio, de acuerdo con lo establecido por la ley general, incluido cualquier cambio en la titularidad de una institución legal propietaria del bien, se realizará la tasación de dicho bien de acuerdo con el justo valor vigente a la próxima fecha de tasación. A partir de entonces, se realizará la tasación del bien según lo dispuesto en esta subsección.
(4) Se realizará la tasación de los cambios, agregados, reducciones o mejoras a dicho bien de acuerdo con lo establecido por la ley general. Sin embargo, luego de la revisión por cualquier reforma, agregado, reducción o mejora, se realizará la tasación del bien de acuerdo con las disposiciones establecidas en esta subsección.
(h) En relación con todos los gravámenes, a excepción de aquellos que sean en razón del distrito escolar, las tasaciones de bienes raíces que no estén sujetas a las restricciones a la tasación establecidas en los subsecciones comprendidos de (a) a (d) y (g) podrán modificarse únicamente según lo establecido en esta subsección.
Las cuotas sujetas a este subpárrafo se modificarán anualmente en la fecha de liquidación prevista por la ley; sin embargo, dichas modificaciones no podrán exceder los siguientes porcentajes: el diez por ciento (10 %) de la cuota del año anterior:
a. Antes del 1 de enero de 2027, el diez por ciento (10 %).
b. A partir del 1 de enero de 2027, el cinco por ciento (5 %).
(2) Ninguna tasación superará el valor razonable.
(3) La legislatura debe estipular que se realice la tasación de dicho bien en razón del justo valor a la fecha de tasación posterior a una mejora de calidad, conforme lo define la ley general, realizada en el bien. A partir de entonces, se realizará la tasación del bien según lo dispuesto en esta subsección.
(4) La legislatura podrá prever que se realice la tasación de dicho bien en razón del justo valor a la fecha de tasación posterior al cambio de titularidad o dominio, según lo define la ley general, incluido cualquier cambio en la titularidad de la institución legal propietaria del bien. A partir de entonces, se realizará la tasación del bien según lo dispuesto en esta subsección.
(5) Se realizará la tasación de los cambios, agregados, reducciones o mejoras a dicho bien de acuerdo con lo establecido por la ley general. Sin embargo, luego de la revisión por cualquier reforma, agregado, reducción o mejora, se realizará la tasación del bien conforme las disposiciones establecidas en esta subsección.
(i) La legislatura, de acuerdo con la ley general y sujeto a las condiciones allí establecidas, podrá prohibir la consideración de lo enumerado a continuación en relación con la determinación del valor de los bienes raíces que se utilicen con fines residenciales:
(1) Cualquier reforma o mejora realizada con el propósito de mejorar la resistencia al daño causado por viento.
(2) La instalación de un dispositivo de fuente de energía solar u otra energía renovable.
(j)
(1) La evaluación de la propiedad costera utilizable se realizará en base al uso actual de la propiedad:
a. Terreno utilizado principalmente para la pesca comercial.
b. Terreno accesible al público utilizado para el lanzamiento de embarcaciones en aguas navegables.
c. Marinas y guarderías fuera del agua con acceso al público.
d. Astilleros dependientes del agua, instalaciones para la pesca comercial e instalaciones para la construcción y reparación de embarcaciones y sus actividades de soporte.
(2) El beneficio para la tasación que se establece en esta subsección está sujeto a las condiciones y restricciones y las definiciones razonables conforme los dispone la legislatura y la ley general.
SECCIÓN 6. Exenciones impositivas para viviendas familiares. —

(a)(1) a. Toda persona que tenga título legal o equitativo sobre bienes raíces y los mantenga como residencia permanente del propietario, u otra persona que dependa legal o naturalmente del propietario, estará exenta de tributación sobre los mismos, excepto las evaluaciones por beneficios especiales, como sigue:
1.a. En el caso de los impuestos de los distritos escolares, hasta un valor catastral de veinticinco mil dólares; y
2.b. En el caso de todos los impuestos distintos de los de los distritos escolares,
I. A partir del 1 de enero de 2027, hasta un valor catastral de ciento cincuenta mil dólares.
II. A partir del 1 de enero de 2028, hasta un valor catastral de doscientos cincuenta mil dólares.
b. Cualquier persona que, a partir del 1 de enero de 2027, tenga la titularidad legal o equitativa sobre un bien inmueble y mantenga en el mismo la residencia permanente del propietario, o de otra persona legal o naturalmente dependiente del propietario, que no hubiera mantenido una residencia permanente en este estado a 31 de diciembre de 2026, estará exenta del impuesto correspondiente, salvo las tasas por prestaciones especiales, de la siguiente manera:

En el caso de los impuestos de los distritos escolares, hasta un valor catastral de veinticinco mil dólares; y
En el caso de todos los impuestos distintos de los de los distritos escolares, hasta un valor catastral de cincuenta mil dólares. Salvo que se modifique lo contrario en virtud del subpárrafo (4)a.2., a partir del quinto año de exención en virtud de este subpárrafo, dicha persona estará exenta hasta el importe de la valoración catastral previsto en el sub-sub-subpárrafo a.2.II., ajustado de conformidad con el subpárrafo (2)a. La legislatura establecerá, mediante ley general, procedimientos uniformes para la aplicación de este subpárrafo.

Las exenciones otorgadas por este párrafo se aplican únicamente a cantidades superiores a cincuenta mil dólares y hasta setenta y cinco mil dólares, previa acreditación del derecho a las mismas en la forma prevista por la ley. La titularidad sobre los bienes raíces podrá ser legal o en equidad, mancomunada, solidaria, en común, como condominio, o indirectamente mediante la tenencia de acciones o participaciones que representen el derecho de propiedad del propietario o socio en una sociedad que tenga el dominio o los derechos de arrendamiento que inicialmente superen noventa y ocho años. Las exenciones exención no se aplicará respecto a ningún registro fiscal hasta que primero un organismo estatal designado de conformidad con la ley general determine que dicho registro cumple con las disposiciones de la sección 4. Estas exenciones se revocarán Esta exención se revocará en la fecha de entrada en vigencia de cualquier enmienda a este Artículo que disponga la tasación de la vivienda familiar a un valor inferior al justo valor.
(2)a. El importe de veinticinco mil dólares de la valoración catastral exenta de impuestos previsto en el sub-sub-subpárrafo (1)a.2.II. del apartado (a)(1)b. se ajustará anualmente por inflación a partir del 1 de enero de 2029, y de cada año posterior, por inflación utilizando el porcentaje de variación del Índice de Precios al Consumo para Todos los Consumidores Urbanos, media de las ciudades de EE. UU., todos los artículos 1967=100, o los informes sucesivos correspondientes al año natural anterior, tal y como los haya comunicado inicialmente la Oficina de Estadísticas Laborales del Departamento de Trabajo de los Estados Unidos, si dicho porcentaje de variación es positivo.
b. El importe de la valoración catastral exenta de impuestos dispuesta en el sub-subpárrafo(1)b.2 se ajustará anualmente el 1 de enero de 2028 y por cada año por inflación utilizando el cambio porcentual en el Índice de Precios al Consumidor para Todos los Consumidores Urbanos, Promedio de Ciudades de EE. UU., todos los elementos 1967=100, o informes posteriores para el año calendario anterior según lo informado inicialmente por los Estados Unidos. Departamento de Trabajo de los estados, Oficina de Estadísticas Laborales, si dicho cambio porcentual es positivo.
(3) Salvo las exenciones previstas en los sub-subpárrafos (1)a.2. y b.2. y el párrafo (4), el importe de la valoración catastral exenta de impuestos a la que tiene derecho toda persona que posea la titularidad legal o equitativa de un bien inmueble y mantenga en él la residencia permanente del propietario, o de otra persona legal o naturalmente dependiente del propietario, y que se aplica exclusivamente a los gravámenes distintos de los del distrito escolar, que se añada a la presente Constitución después del 1 de enero de 2025, se ajustará anualmente el 1 de enero de cada año en función de la inflación, utilizando el porcentaje de variación del Índice de Precios al Consumo para Todos los Consumidores Urbanos, media de las ciudades de EE. UU., todos los artículos 1967=100, o los informes sucesivos correspondientes al año natural anterior, tal y como los haya comunicado inicialmente la Oficina de Estadísticas Laborales del Departamento de Trabajo de los Estados Unidos, si dicho porcentaje de variación es positivo, a partir del año siguiente a la fecha de entrada en vigor de dicha exención.
(4)a.1. La legislatura establecerá, mediante ley general, un procedimiento uniforme para que los condados y los municipios, en el marco de sus respectivos sistemas tributarios, puedan aumentar el importe de la valoración catastral exenta de impuestos con arreglo al párrafo (1), hasta alcanzar la totalidad de la valoración catastral restante.
2. A partir del 1 de enero de 2030, un condado o un municipio, mediante el voto favorable de dos tercios de los miembros del órgano de gobierno, podrá determinar que se justifica una reducción del requisito de cinco años previsto en el sub-subpárrafo (1)b.2. debido a una necesidad local imperiosa.
b.1. Un distrito especial podrá, previa aprobación mediante referéndum por parte de los electores del distrito, aumentar el importe de la valoración catastral exenta de impuestos con arreglo a los sub-subpárrafos (1)a.2. y b.2., para su respectivo gravamen, hasta alcanzar la totalidad de la valoración catastral restante. Mediante una ley general, la legislatura establecerá la forma en que se podrá convocar un referéndum; la frecuencia con la que se podrá celebrar dicho referéndum, que no podrá ser superior a una vez en un período de 12 meses; el texto de la boleta y la pregunta de dicho referéndum; y otros requisitos para el referéndum que no sean incompatibles con este párrafo. El aumento de la exención aprobado entrará en vigor y se aplicará por primera vez a partir del 1 de enero inmediatamente posterior a la aprobación por referéndum.
2. Un distrito especial podrá ajustar anualmente, el 1 de enero de cada año, el importe de la valoración catastral exenta de impuestos, tal y como se aprobó en el sub-subpárrafo 1, para tener en cuenta la inflación, utilizando la variación porcentual del Índice de Precios al Consumo para todos los consumidores urbanos, media de las ciudades de EE. UU., todos los artículos 1967=100, o los informes sucesivos correspondientes al año natural anterior, tal y como los haya publicado inicialmente la Oficina de Estadísticas Laborales del Departamento de Trabajo de los Estados Unidos, siempre que dicha variación porcentual sea positiva.
(b) No se le permitirá más de una exención a ninguna persona o unidad familiar respecto a ninguna unidad residencial. Ninguna exención superará el valor de los bienes raíces tasables al propietario o, en caso de dominio mediante acciones o participación en una sociedad, el valor de la proporción que devengue la participación en la sociedad sobre la tasación del inmueble.
(c) De conformidad con la ley general y con sujeción a las condiciones que se especifican en la misma, el Poder Legislativo podrá entregarles a los arrendatarios que sean residentes permanentes una desgravación fiscal ad valorem sobre todos los gravámenes fiscales ad valorem. Dicha desgravación fiscal ad valorem se establecerá de la forma y en el monto que disponga la ley general.
(d) El poder legislativo podrá, de conformidad con la ley general, permitirles a los condados o municipios, para efectos de sus gravámenes fiscales respectivos y con sujeción a las disposiciones de la ley general, conceder cualquiera de las siguientes exenciones impositivas adicionales para viviendas familiares o ambas:
(1) Una exención que no supere cincuenta mil dólares para una persona que tenga la titularidad legal o en equidad sobre bienes raíces y mantenga allí la residencia permanente del propietario, que haya cumplido la edad de sesenta y cinco años, y cuyos ingresos familiares, según lo define la ley general, no superen veinticinco mil dólares; o
(2) Una exención equivalente al valor tasado del inmueble para una persona que tenga titularidad legal o equitativa sobre los bienes raíces con un valor justo inferior a doscientos cincuenta mil dólares, según se determine en el primer ejercicio fiscal que aplique el propietario y que cumpla los requisitos para la exención, y que haya mantenido en los mismos la residencia permanente del propietario durante al menos veinticinco años, que haya cumplido la edad de sesenta y cinco años, y cuyos ingresos del hogar no superen la limitación sobre ingresos que se prescribe en el párrafo (1).

La ley general debe permitirles a los condados y municipios conceder dichas exenciones adicionales, dentro de los límites que se prescriben en esta subsección, mediante una ordenanza que se adopte de la manera que lo prescribe la ley general, y debe disponer el ajuste periódico de la limitación sobre ingresos que se prescribe en esta subsección respecto a los cambios en el costo de vida.
(e)
(1) Cada veterano que tenga 65 años o más y que sufra una discapacidad parcial o total recibirá un descuento del monto del impuesto ad valorem que se adeude sobre la vivienda familiar que posea el veterano y donde el mismo resida si la discapacidad hubiera sido causada por el combate y el veterano hubiera sido dado de baja con honor tras retirarse del servicio militar. El descuento se expresará en un porcentaje equivalente al porcentaje de la discapacidad permanente vinculada al servicio del veterano, según lo determine el Departamento de Asuntos de los Veteranos de los Estados Unidos. Para optar al descuento que se concede en este párrafo, el solicitante debe presentarle al tasador inmobiliario del condado, a más tardar el 1 de marzo, una carta oficial del Departamento de Asuntos de los Veteranos de los Estados Unidos mediante la que se indique el porcentaje de la discapacidad vinculada al servicio del veterano y las pruebas que demuestren de manera razonable que la discapacidad fue causada por el combate, así como también una copia de la baja con honor del veterano. Si el tasador inmobiliario rechaza la solicitud de descuento, el tasador debe notificarle al solicitante por escrito los motivos del rechazo, y el veterano podrá volver a realizar la solicitud. El Poder Legislativo podrá, de conformidad con la ley general, desistir del requerimiento anual de solicitudes en los años posteriores.
(2) Si un veterano que recibe el descuento descrito en el párrafo (1) fallece antes de su cónyuge, y si, al fallecer el veterano, el(la) cónyuge sobreviviente posee la titularidad legal o el usufructo de la vivienda familiar y reside permanentemente allí, el descuento se transfiere al(la) cónyuge sobreviviente hasta que se vuelva a casar, venda o de otra manera disponga de la vivienda familiar. Si el(la) cónyuge sobreviviente vende o de otra manera dispone de la vivienda, se podrá transferir a la nueva vivienda familiar del(la) cónyuge sobreviviente un descuento que no exceda el monto en dólares otorgado según el registro fiscal ad valorem más reciente, si la utiliza como su residencia permanente y si no se ha vuelto a casar.
(3) Esta subsección tiene efecto inmediato y no necesita legislación de implementación.
(f) De conformidad con la ley general y con sujeción a las condiciones y limitaciones que se especifican en la misma, el Poder Legislativo podrá concederle una desgravación fiscal ad valorem equivalente al monto total o una parte del impuesto ad valorem que se adeude sobre la vivienda familiar a:
(1) El(la) cónyuge sobreviviente de un veterano que haya fallecido durante su servicio activo en calidad de miembro de las Fuerzas Armadas de los Estados Unidos.
(2) El(la) cónyuge sobreviviente de un socorrista que haya fallecido en acto de servicio.
(3) Un socorrista que tenga una discapacidad total y permanente a causa de una lesión o lesiones que haya sufrido en acto de servicio. La conexión causal entre una discapacidad y el acto de servicio no debe presumirse, sino que determinarse según lo dispone la ley general. Para efectos de este párrafo, el término “discapacidad” no incluye una afección crónica o enfermedad crónica, a menos que la lesión que se haya sufrido en acto de servicio hubiera sido la única causa de la afección crónica y la enfermedad crónica. Según se usa en esta subsección y según lo defina más extensamente la ley general, el término “socorrista” hace referencia a un policía, un funcionario penitenciario, un bombero, un técnico médico de emergencia o un paramédico, y el término “en acto de servicio” significa que surge a raíz del desempeño real del servicio que sea necesario en virtud del trabajo como socorrista.
SECCIÓN 9. Impuestos municipales.
(a)(1) Los condados, los distritos escolares y los municipios estarán autorizados por ley a recaudar impuestos ad valorem, y los distritos especiales podrán hacerlo; asimismo, podrán estar autorizados por ley general a recaudar otros impuestos, para sus respectivos fines, salvo los impuestos ad valorem sobre los bienes muebles intangibles y los impuestos prohibidos por la presente Constitución.
(2) Los impuestos ad valorem recaudados por los condados y los municipios se utilizarán únicamente para:
a. Garantizar la seguridad pública, incluidos los servicios de policía, bomberos y servicios médicos de emergencia;
b. Proporcionar financiamiento para la educación y las escuelas públicas;
c. Financiar o refinanciar infraestructuras, incluidos los gastos de construcción y mantenimiento de carreteras y puentes y el control de aguas pluviales;
d. Financiar o refinanciar proyectos de recursos naturales, incluidas las medidas de control de inundaciones;
e. Emitir bonos locales para usos compatibles con este párrafo y realizar pagos del servicio de la deuda correspondiente a obligaciones existentes;
f. Cumplir con las obligaciones relativas a las prestaciones de jubilación de los empleados de la administración local; o
g. Financiar las operaciones y la administración de los funcionarios y comisionados del condado establecidos en virtud del artículo VIII y de los municipios, así como los gastos aprobados por dichos funcionarios del condado o por los órganos de gobierno del condado o municipales, salvo aquellos gastos prohibidos por la legislación general.
(b) Los impuestos ad valorem, con exclusión de los impuestos recaudados para el pago de bonos y de los impuestos recaudados por períodos no superiores a dos años cuando así lo autorice el voto de los electores que sean dueños de bienes inmuebles en propiedad plena no totalmente exentos de impuestos, no se recaudarán por encima de los siguientes tipos impositivos sobre el valor catastral de los bienes inmuebles y los bienes muebles tangibles: para todos los fines del condado, diez milésimas; para todos los fines municipales, diez milésimas; para todos los fines escolares, diez milésimas; para fines de gestión del agua en la parte noroeste del estado situada al oeste de la línea entre las cordilleras dos y tres este, 0,05 milésimas; para fines de gestión del agua en el resto del estado, 1,0 milésima; y para todos los demás distritos especiales, un tipo impositivo autorizado por ley y aprobado por votación de los electores que sean propietarios de bienes inmuebles en los mismos que no estén totalmente exentos de impuestos. Un condado que preste servicios municipales podrá, en la medida en que lo autorice la ley, recaudar impuestos adicionales dentro de los límites fijados para fines municipales.

ARTÍCULO XII
APÉNDICE

Limitación de la valoración de los bienes inmuebles, exenciones fiscales sobre la vivienda familiar e ingresos de las administraciones locales. —Esta sección y las enmiendas a las secciones 4 y 6 del artículo VII, relativas a la limitación del valor catastral de los bienes inmuebles, al aumento de la exención del impuesto sobre la vivienda familiar y a la creación de una nueva exención para la vivienda familiar a partir del 1 de enero de 2027, así como la enmienda a la sección 9 del artículo VII, relativa a los usos de determinados ingresos por parte de los condados y municipios, entrarán en vigor el 1 de enero de 2027.
L9151 Dates of publications: 08/27/2026, 10/1/2026

Notice of Meeting

The Value Adjustment Board will hold meetings in the County Commission Meeting Room at 2864 Madison Street on the following dates:

L9268 Date of publication: 10/1/2026

IN THE CIRCUIT COURT OF THE SEVENTH JUDICIAL CIRCUIT
IN AND FOR VOLUSIA COUNTY FLORIDA

CIRCUIT CIVIL DIVISION

CASE NO.: 2025 13793 CICI

U.S. BANK TRUST NATIONAL ASSOCIATION, NOT IN ITS INDIVIDUAL CAPACITY BUT SOLELY AS OWNER TRUSTEE OF SALUDA GRADE LOAN TRUST I,
Plaintiff,
v.

LIMANS 024, LLC, A FLORIDA LIMITED LIABILITY COMPANY, et al.,
Defendants.
________________________________________________________/

NOTICE OF FORECLOSURE SALE PURSUANT TO CHAPTER 45
(Publish in BUSINESS OBSERVER and JACKSON COUNTY TIMES)

PARCEL 2:

INCLUDING THE BUILDINGS, APPURTENANCES, AND FIXTURES LOCATED THEREON.

PROPERTY ADDRESS: 5181 MARCUS DRIVE, GREENWOOD, FL 32443 (“PARCEL 2”)

Dated This 10th day of September, 2026.

Respectfully submitted,

HOWARD LAW
902 Clint Moore Road, Suite 220
Boca Raton, FL 33487
Telephone: (954) 893-7874
Facsimile: (888) 235-0017
Designated Service E-Mail:
Pleadings@HowardLaw.com

By: /s/ Matthew B. Klein
Matthew B. Klein, Esq.
Florida Bar No.: 73529
E-Mail: Matthew@HowardLaw.com

IMPORTANT

By: /s/ Matthew B. Klein
Matthew B. Klein, Esq.
Florida Bar No.: 73529

L9266 Dates of publication: 9/24/2026, 10/1/2026

CITY OF MARIANNA, FLORIDA REQUEST FOR PROPOSALS – CONVENTIONAL HANGAR LEASE BID NO. 2026-01

The City of Marianna reserves the right to reject any or all proposals, waive informalities, and accept the proposal deemed to be in the best interest of the City.

CLAY WELLS
Public Works Director
City of Marianna Fl.
2895 Jefferson St. 32446
(O) 850-718-1024
cwells@mariannafl.city

L9284
Date of Publication: 10/1/2026

IN THE CIRCUIT COURT OF THE FOURTEENTH JUDICIAL CIRCUIT IN AND FOR JACKSON COUNTY FLORIDA

IN RE FORFEITURE OF:

Case # 26-096CA
2021 BMW, Silver in Color VIN WBA53BH08MWX32552

JOSEPH TREK SIMS,
Owner/Claimant.

NOTICE OF FORFEITURE PROCEEDINGS

L9255
Dates of publication: 9/24/2026, 10/1/2026

IN THE CIRCUIT COURT FOR JACKSON COUNTY, FLORIDA
PROBATE DIVISION

File No. 26-CP-000237

IN RE: ESTATE OF

WANDA F. GOLDSMITH
MCKINNIE
a/k/a WANDA F. GOLDSMITH-
MCKINNIE
a/k/a WANDA
MCKINNIE,

Deceased.

NOTICE TO CREDITORS

ALL CLAIMS NOT FILED WITHIN THE TIME PERIODS SET FORTH IN FLORIDA STATUTES SECTION 733.702 WILL BE FOREVER BARRED.

NOTWITHSTANDING THE TIME PERIODS SET FORTH ABOVE, ANY CLAIM FILED TWO (2) YEARS OR MORE AFTER THE DECEDENT’S DATE OF DEATH IS BARRED.

The date of first publication of this Notice is September 24, 2026.

Attorney for Personal Representative:

L9258
Dates of publication: 9/24/2026, 10/1/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 3411 of 2024

Parcel:
28-6N-13-0000-0020-0000

Assessed To:
LACI BURTON,
MARK BURTON

Description of Property:

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9230
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

IN THE CIRCUIT COURT OF THE FOURTEENTH JUDICIAL CIRCUIT IN AND FOR JACKSON COUNTY, FLORIDA

CASE NO.: 26000051CA

LAKEVIEW LOAN SERVICING, LLC,

Plaintiff,

VS.

BRANDY KOREY; et al.,

Defendant(s).
________________________________________________________/

NOTICE OF ACTION
(Publish in Jackson County Times)

TO: Unknown Spouse of Brandy Korey
Last Known Residence: 4392 Kelly Ave Marianna, FL 32446

YOU ARE NOTIFIED that an action to foreclose a mortgage on the following property in JACKSON County, Florida:

PARCEL 1:
LOT 13, BLOCK 7, KELLY ADDITION TO THE CITY OF MARIANNA, ACCORDING TO PLAT THEREOF ON FILE IN THE OFFICE OF THE CLERK OF CIRCUIT COURT.

PARCEL 2:
LOT FOURTEEN, BLOCK SEVEN, KELLY ADDITION TO THE CITY OF MARIANNA, FLORIDA, BEING A PART OF NE 1/4 OF NE 1/4 OF SECTION 4, TOWNSHIP 4 NORTH, RANGE 10 WEST.

Dated on August 3, 2026.

As Clerk of the Court

By: Nicole S Warner
As Deputy Clerk

L9267
Dates of publication: 9/24/2026, 10/1/2026

IN THE CIRCUIT COURT OF THE FOURTEENTH JUDICIAL CIRCUIT IN AND FOR JACKSON COUNTY, FLORIDA

CASE NO.: 2025-CA-000058

ATLANTIC COAST LIFE INSURANCE COMPANY,
Plaintiff,

vs.

NOTICE OF SALE

Address: 2937 Green Street, Marianna, FL 32446

Said sale will be made pursuant to and in order to satisfy the terms of said Final Judgment of Foreclosure.

NOTICE

CERTIFICATE OF SERVICE

I HEREBY CERTIFY that on September 25, 2026 a true and correct copy of the foregoing has been furnished electronically via the Court’s electronic service to the following addresses:

Martha S. Eskuchen, Esq.
4442 Lafayette St.
Marianna, FL 32446
mselaw@gmail.com
mseassistant@gmail.com
Counsel for Sarafina Group, LLC, Sarah Eugenia Castro, and Naomi Hernandez

/s/ Olivia Garcia
Olivia Garcia, Esq.

L9270
Dates of Publication: 10/01/2026, 10/08/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 1963 of 2023

Parcel:
02-2N-11-0087-1410-0030

Assessed To:
JOHN P NOBEL

Description of Property:

LOT 3, BLOCK 141, COMPASS LAKE HILLS UNIT FIVE, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4 AT PAGES 130 THROUGH 140, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA..

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9226
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

IN THE CIRCUIT COURT OF THE FOURTEENTH JUDICIAL CIRCUIT IN AND FOR JACKSON COUNTY, FLORIDA

CASE NO.: 2025-CA-000246

LAKEVIEW LOAN
SERVICING, LLC,
Plaintiff,

DEREK JAMES FORAN, et al.,
Defendants.

NOTICE OF
FORECLOSURE SALE

Lot 11, Parrot Bay, according to the plat thereof, recorded in Plat Book 2, Page 24, of the Public Records of Jackson County, Florida.

Together with a 2007 River Birch Homes, Inc. mobile home; Model Number: 4041-2; Serial Number: RB06AL11530 A & B.

Property Address: 2556 Parrot Bay Drive, Alford, FL 32420

pursuant to the Final Judgment of Foreclosure entered in a case pending in said Court, the style and case number of which is set forth above.

If you are a person with a disability who needs any accommodation in order to participate in this proceeding, you are entitled, at no cost to you, to the provision of certain assistance. Please contact the ADA Coordinator by mail at P.O. Box 1089, Pamana City, FL 32402 or by phone at (850) 767-3550 at least seven (7) days before your scheduled court appearance, or immediately upon receiving this notification if the time before the scheduled appearance is less than seven (7) days. If you are hearing impaired, call 711 or email ADARequest@jud14.flcourts.org.

SUBMITTED on this 15th day of September, 2026.

TIFFANY & BOSCO, P.A.

/s/ Kathryn I. Kasper, Esq.
Anthony R. Smith, Esq.
FL Bar #157147
Kathryn I. Kasper, Esq.
FL Bar #621188
Attorneys for Plaintiff

OF COUNSEL:
Tiffany & Bosco, P.A.
1201 S. Orlando Ave, Suite 430
Winter Park, FL 32789
Telephone: (205) 930-5200
Facsimile: (407) 712-9201

PUBLISH: JACKSON COUNTY TIMES

Copies furnished to:

Derek James Foran
1998 Mill Rd.
Cottondale, FL 32431

L9282
Dates of Publication: 10/01/2026, 10/08/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 3304 of 2024

Parcel:
01-5N-13-0000-0010-0011

Assessed To:
SELF-STORAGE
PARTNERS OF FL

Description of Property:

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9233
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 2395 of 2019

Parcel:
2-2N-11-0087-1870-0270

Assessed To:
D S ROBERSON

Description of Property:

LOT 27, BLOCK 187, COMPASS LAKE HILLS UNIT FIVE, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4 AT PAGES 130 THROUGH 140, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9232
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 2024 of 2023

Parcel:
02-2N-11-0087-1550-0170

Assessed To:
PATRICIA ANN ACHOR

Description of Property:

LOT 17, BLOCK 155, COMPASS LAKE HILLS UNIT FIVE, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4, PAGES 130 THROUGH 140, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9221
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 1951 of 2023

Parcel:
02-2N-11-0087-1380-0090

Assessed To:
HOWARD S EHRLICH,
LAUREN EHRLICH

Description of Property:

LOT 9, BLOCK 138, COMPASS. LAKE HILLS, UNIT FIVE, ACCORDING TO THE PLAT THEREOF, RECORDED IN PLAT BOOK A-4, PAGES 130-140, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9225
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 2022 of 2023

Parcel:
02-2N-11-0087-1550-0150

Assessed To:
JOYCE TASSONE

Description of Property:

LOT 15 BLOCK 155 COMPASS LAKE HILLS UNIT 5 AS RECORDED BY PLAT BOOK 1A PG 124A-140A INCLUSIVE IN THE OFFICE OF THE CLERK OF COURT OF JACKSON COUNTY, FL.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9222
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 2172 of 2023

Parcel:
02-2N-11-0087-2040-0080

Assessed To:
ED CHERRY, LYNN D GENTILE, LYNN D GENTILE TRUST

Description of Property:

LOT 8, BLOCK 204, COMPASS LAKE HILLS UNIT FIVE, ACCORDING TO PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4 AT PAGES 130 THROUGH 140, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9223
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 2011 of 2023

Parcel:
02-2N-11-0087-1520-0400

Assessed To:
IVANELLE S SCHMALE

Description of Property:

LOT 40, BLOCK 152, COMPASS LAKE HILLS UNIT FIVE, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4 AT PAGES 130 THROUGH 140, INCLUSIVE OF THE PUBLIC RECORDS OF JACKSON, FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9224
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 1468 of 2023

Parcel:
02-2N-11-0083-00E0-0190

Assessed To:
YAHYA J MA AL SALEH

Description of Property:

LOT 19, BLOCK E, COMPASS LAKE HILLS UNIT TWO, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4, PAGES 111A THROUGH 115A, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9227
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 3145 of 2024

Parcel:
13-4N-12-0000-0070-0000

Assessed To:
BILL CAULK,
J WILLIAM CAULK

Description of Property:

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L3231
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 1964 of 2019

Parcel:
02-2N-11-0086-0870-0080

Assessed To:
ALTERNATIVE PROPERTY SOLUTIONS, LLC

Description of Property:

OT 8, BLOCK 87, COMPASS LAKE HILLS UNIT FOUR, ACCORDING TO THE PLAT THEREOF, IN PLAT BOOK A, PAGE 124-129, JACKSON COUNTY, FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9229
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 1415 of 2023

Parcel:
02-2N-11-0081-00D0-0100

Assessed To:
ANGELA DOCKERY,
DARYL R DOCKERY

Description of Property:

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9218
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 1675 of 2019

Parcel:
02-2N-11-0083-00U0-0140

Assessed To:
VICTOR Z SZYMANSKI

Description of Property:

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9228
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 2113 OF 2023

Parcel:
02-2N-11-0087-1780-0060

Assessed To:
GINGER EMES,
JANICE WILLIAMS,
ROBERT W WILLIAMS

Description of Property:

LOT 6, BLOCK 178 COMPASS LAKE HILLS UNIT FIVE, ACCORDING TO THE PLAT THEREOF AS RECORDED IN PLAT BOOK A-4 AT PAGES 130 THROUGH 140, INCLUSIVE OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9219
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate #: 2128 of 2023

Parcel:
02-2N-11-0087-1860-0040

Assessed To:
MONI ABBASI

Description of Property:

LOT 4, BLOCK 186, COMPASS LAKE HILLS UNIT 5, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4, PAGES 130 THROUGH 140, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY FLORIDA.

All of said property being located in the County of Jackson, State of Florida.

Dated this 10th day of September, 2026.

Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida

By: Lisa Williams,
Deputy Clerk

L9220
Dates of publications: 09/17/2026, 09/24/2026, 10/01/2026, 10/08,2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
2072 OF 2019

Parcel ID:
02-2N-11-0086-1120-0190

Name in which Assessed
RICHARD MAGEE

Description of Property:

LOT 19 BLK 112 COMPASS LAKE HILLS UNIT 4 BEING IN 33-3N-11 OR 311 P 578.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9274
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
2126 OF 2019

Parcel ID:
02-2N-11-0087-1270-0290

Name in which Assessed
MINNIE E COOKSEY

Description of Property:

LOT 29 BLK 127 COMPASS LAKE HILLS UNIT 5 BEING IN 28-3N-11 OR 286 P 46.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9275
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
2128 OF 2019

Parcel ID:
02-2N-11-0087-1270-0360

Name in which Assessed
DOREEN HESS,
JOSEPH L HESS

Description of Property:

LOT 36 BLK 127 COMPASS LAKE HILLS UNIT 5 BEING IN 28-3N-11 OR 530 P 295-340..OR 553 P 598 OR 1180 P 765.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9276
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION FOR TAX DEED

Certificate No.
1982 OF 2019

Parcel ID:
02-2N-11-0086-0880-0780

Name in which Assessed
LOREE L LOGAN,
NEAL J LOGAN

Description of Property:

LOT 78 BLK 88 COMPASS LAKE HILLS UNIT 4 BEING IN 33-3N-11 OR 314 P 410..OR 531 P 438

All of said property being in the County of Jackson, State of Florida.

Unless such certificate shall be redeemed according to law, the property described in such certificate will be sold to the highest bidder at https://jackson.realtaxdeed.com, on the Second Tuesday, November 3, 2026 at 11:00 A.M. Central Time or any subsequently scheduled sale date.

Dated this 16th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9247
Dates of Publication: 09/24/2026, 10/01/2026, 10/08/2026, 10/15/2026.

NOTICE OF APPLICATION FOR TAX DEED

Certificate No.
1986 OF 2019

Parcel ID:
02-2N-11-0086-0880-1100

Name in which Assessed
PHILLIP SHERLOCK,
SUZANNE SHERLOCK

Description of Property:

LOT 110 BLK 88 COMPASS LAKE HILLS UNIT 4 BEING IN 33-3N-11 OR 320 P 909 OR 1022 P 536 OR 1045 P 410 OR 1086 P 950

All of said property being in the County of Jackson, State of Florida.

Unless such certificate shall be redeemed according to law, the property described in such certificate will be sold to the highest bidder at https://jackson.realtaxdeed.com, on the Second Tuesday, November 3, 2026 at 11:00 A.M. Central Time or any subsequently scheduled sale date.

Dated this 16th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9248
Dates of Publication: 09/24/2026, 10/01/2026, 10/08/2026, 10/15/2026.

NOTICE OF APPLICATION FOR TAX DEED

Certificate No.
2149 OF 2019

Parcel ID:
02-2N-11-0087-1330-0190

Name in which Assessed
ARTHUR COCCHIA

Description of Property:

LOT 19 BLK 133 COMPASS LAKE HILLS UNIT 5 BEING IN 28-3N-11 OR 286 P 919

All of said property being in the County of Jackson, State of Florida.

Unless such certificate shall be redeemed according to law, the property described in such certificate will be sold to the highest bidder at https://jackson.realtaxdeed.com, on the Second Tuesday, November 3, 2026 at 11:00 A.M. Central Time or any subsequently scheduled sale date.

Dated this 16th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9251
Dates of Publication: 09/24/2026, 10/01/2026, 10/08/2026, 10/15/2026.

NOTICE OF APPLICATION FOR TAX DEED

Certificate No.
1981 OF 2019

Parcel ID:
02-2N-11-0086-0880-0740

Name in which Assessed
ROBERT P NICHOLS,
STEPHEN H NICHOLS EXECUTOR

Description of Property:

LOT 74 BLK 88 COMPASS LAKE HILLS UNIT 4 BEING IN 33-3N-11 OR 333 P 21 OR 746 P 133.

All of said property being in the County of Jackson, State of Florida.

Unless such certificate shall be redeemed according to law, the property described in such certificate will be sold to the highest bidder at https://jackson.realtaxdeed.com, on the Second Tuesday, November 3, 2026 at 11:00 A.M. Central Time or any subsequently scheduled sale date.

Dated this 16th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9253
Dates of Publication: 09/24/2026, 10/01/2026, 10/08/2026, 10/15/2026.

NOTICE OF APPLICATION FOR TAX DEED

Certificate No.
3105 OF 2019

Parcel ID:
10-6N-11-0000-0110-0000

Name in which Assessed
DEBRA A ROSS,
EVA CALLOWAY ESTATE

Description of Property:

BEGIN AT SEC OF SE1/4 OF SE1/4 RUN N ON SECT LINE 126 FT TO CAMPBELLTON & GREENWOOD RD, RUN W ON RD 255 FT, S 210 FT TO SECT LINE, E 255 FT TO POB OR 519 P 618

All of said property being in the County of Jackson, State of Florida.

Unless such certificate shall be redeemed according to law, the property described in such certificate will be sold to the highest bidder at https://jackson.realtaxdeed.com, on the Second Tuesday, November 3, 2026 at 11:00 A.M. Central Time or any subsequently scheduled sale date.

Dated this 16th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9254
Dates of Publication: 09/24/2026, 10/01/2026, 10/08/2026, 10/15/2026.

NOTICE OF APPLICATION FOR TAX DEED

Certificate No.
2300 OF 2019

02-2N-11-0087-1620-0500

Name in which Assessed
JOHN A MINKER,
PAULA J MINKER

Description of Property:

LOT 50 BLK 162 COMPASS LAKE HILLS UNIT 5 BEING IN 16-3N-11 OR 483 P 564.

All of said property being in the County of Jackson, State of Florida.

Unless such certificate shall be redeemed according to law, the property described in such certificate will be sold to the highest bidder at https://jackson.realtaxdeed.com, on the Second Tuesday, November 3, 2026 at 11:00 A.M. Central Time or any subsequently scheduled sale date.

Dated this 16th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9252
Dates of Publication: 09/24/2026, 10/01/2026, 10/08/2026, 10/15/2026.

NOTICE OF APPLICATION FOR TAX DEED

Certificate No.
2037 OF 2019

Parcel ID:
02-2N-11-0086-1000-0170

Name in which Assessed
VERONICA LEWARS

Description of Property:

LOT 17 BLK 100 COMPASS LAKE HILLS UNIT 4 BEING IN 04-2N-11 OR 366 P 105 OR 1006 P 880 OR 1014 P3

All of said property being in the County of Jackson, State of Florida.

Unless such certificate shall be redeemed according to law, the property described in such certificate will be sold to the highest bidder at https://jackson.realtaxdeed.com, on the Second Tuesday, November 3, 2026 at 11:00 A.M. Central Time or any subsequently scheduled sale date.

Dated this 16th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9249
Dates of Publication: 09/24/2026, 10/01/2026, 10/08/2026, 10/15/2026.

NOTICE OF APPLICATION FOR TAX DEED

Certificate No.
2067 OF 2019

Parcel ID:
02-2N-11-0086-1110-0090

Name in which Assessed
DEBORAH ROBERTS, REGINALD ROBERTS

Description of Property:

LOT 9 BLK 111 COMPASS LAKE HILLS UNIT 4 BEING IN 33-3N-11 OR 479 P 995 OR 1027 P 386 OR 1088 P 791

All of said property being in the County of Jackson, State of Florida.

Unless such certificate shall be redeemed according to law, the property described in such certificate will be sold to the highest bidder at https://jackson.realtaxdeed.com, on the Second Tuesday, November 3, 2026 at 11:00 A.M. Central Time or any subsequently scheduled sale date.

Dated this 16th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9250
Dates of Publication: 09/24/2026, 10/01/2026, 10/08/2026, 10/15/2026.

NOTICE OF PUBLIC HEARING

NOTICE OF PUBLIC HEARING FOR THE FIRST READING FOR ADOPTION OF AN UPDATE TO THE JACKSON COUNTY PROCUREMENT ORDINANCE

The Jackson County Board of County Commissioners will hold a public hearing and first reading to consider adoption of an ordinance repealing and replacing the County’s purchasing procedures.

The first reading will be held on the 13th of October 2025 at 9:00 a.m. in the Ernie Padgett Meeting Room of the Jackson County Administration Building at 2864 Madison Street, Marianna, Florida.

L9287
Date of Publication: 10/1/2026

NOTICE OF INTENT TO USE UNIFORM METHOD OF COLLECTING
NON-AD VALOREM ASSESSMENTS

L9286
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
2140 OF 2019

Parcel ID:
02-2N-11-0087-1300-0200

Name in which Assessed
MURIEL E CHAPEK

Description of Property:

LOT 20 BLK 130 COMPASS LAKE HILLS UNIT 5 BEING IN 28-3N-11 OR 479 P 972.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9277
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

IN THE CIRCUIT COURT OF
THE FOURTEENTH JUDICIAL CIRCUIT IN AND FOR JACKSON COUNTY, FLORIDA

CASE NO. 26000035CAAXMX

L9269
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF PUBLIC HEARING

NOTICE IS HEREBY GIVEN that the Town of Alford, Florida, will consider a proposed Ordinance to be titled as follows:

will be considered by the Town Council of the Town of Alford, Florida at 6:00 P.M. at a regular meeting on Monday, the 5th day of October, 2026, at Town Hall, Alford, Florida.

A copy of the proposed Ordinance can be inspected by the public at the Town Clerk’s office in the Town Hall.
Silvestra Tharp, Town Clerk
Town of Alford, Florida

L9288
Date of Publication: 10/1/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
1965 OF 2019

Parcel ID:
02-2N-11-0086-0870-0100

Name in which Assessed
ALAN NAGEL

Description of Property:

LOT 10 BLK 87 COMPASS LAKE HILLS UNIT 4…OR 187 P 961 BEING IN 3 & 4-2N-11 OR 458 P 306 OR 461 P 242 OR 469 P 285 OR 1017 P 404 OR 1141 P 239.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9271
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
2071 OF 2019

Parcel ID:
02-2N-11-0086-1120-0130

Name in which Assessed
CECIL L HARRISON

Description of Property:

LOT 13 BLK 112 COMPASS LAKE HILLS UNIT 4 BEING IN 33-3N-11 OR 423 P 583 OR 610 P 227, 228.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9273
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
2014 OF 2019

Parcel ID:
02-2N-11-0086-0940-0050

Name in which Assessed
ALAN NAGEL

Description of Property:

LOT 5 BLK 94 COMPASS LAKE HILLS UNIT 4 BEING IN 04-2N-11 OR 342 P 374 OR 458 P 312 OR 461
P 235 OR 469 P 271 OR 1014 P 971 OR 1174 P 445.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9272
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
2166 OF 2019

Parcel ID:
02-2N-11-0087-1350-0640

Name in which Assessed
GERENE V GRIGNON

Description of Property:

LOT 64 BLK 135 COMPASS LAKE HILLS UNIT 5 BEING IN 22-3N-11 OR 218 P 465 OR 1032 P 576 OR 1171 P 252.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9279
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
2145 OF 2019

Parcel ID:
02-2N-11-0087-1330-0050

Name in which Assessed
CHERIE ANDERSON

Description of Property:

LOT 5 BLK 133 COMPASS LAKE HILLS UNIT 5 BEING IN 28-3N-11 OR 350 P 585 OR 718 P 374-528 OR 721 P 286 OR 730 P 475 OR 1007 P 203 OR 1015 P 903.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9278
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
3618 OF 2019

Parcel ID:
02-2N-11-0087-1330-0030

Name in which Assessed
ALEX M DIENER,
TDL REAL ESTATE

Description of Property:

LOT 3 BLK 133 COMPASS LAKE HILLS UNIT 5 BEING IN 28-3N-11 OR 321 P 909 OR 1007 P 426 OR 1010 P 920 OR 1036 P 881 OR 1119 P 41.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9281
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

NOTICE OF APPLICATION
FOR TAX DEED

Certificate No.
3319 OF 2019

Parcel ID:
02-6N-12-0454-00C0-0130

Name in which Assessed
PEGGY ANN SMITH ROWE

Description of Property:

OR 326 P 205 LOT 13 BLK C WHITE ADD CAMPBELLTON.

All of said property being in the County of Jackson, State of Florida.

Dated this 25th day of September, 2026.

CLAYTON O. ROOKS, III
CLERK OF CIRCUIT & COUNTY COURTS JACKSON, FLORIDA

By: Krystal Graham
Deputy Clerk

L9280
Dates of Publication: 10/01/2026, 10/08/2026, 10/15/2026, 10/22/2026

ADVERTISEMENT FOR BIDS

JACKSON COUNTY

JACKSON COUNTY (Owner) is requesting Bids for the construction of the following Project(s):

ITB 2627-02: FPID 453534-1-54-01 CR 167 (OLD US Road) Milling, Resurfacing and other miscellaneous improvements from SR 2 to the Alabama State Line. Contract Time of 180 days

Pre-bid Conference
A pre-bid conference will not be held for this project.

Bonds
A performance Bond, Material Payment Bond, and Bid Bond will be required. See bid documents for forms and submittal requirements.

This Advertisement is issued by:

Owner: Jackson County Board of County Commissioners
By: Tyler Schaeffer
Title: Procurement Officer
Date: October 1, 2026

L9285 Date of publication: 10/1/2026

PROPOSED CONSTITUTIONAL AMENDMENTS AND REVISIONS FOR THE 2026 GENERAL ELECTION

No.1 Constitutional Amendment
Article III, Section 19

No. 2 Constitutional Amendment
Article VII, Section 3, and Article XII

ARTICLE VII
FINANCE AND TAXATION

SECTION 3. Taxes; exemptions.— 
(a) All property owned by a municipality and used exclusively by it for municipal or public purposes shall be exempt from taxation. A municipality, owning property outside the municipality, may be required by general law to make payment to the taxing unit in which the property is located. Such portions of property as are used predominantly for educational, literary, scientific, religious or charitable purposes may be exempted by general law from taxation. 
(b) There shall be exempt from taxation, cumulatively, to every head of a family residing in this state, household goods and personal effects to the value fixed by general law, not less than one thousand dollars, and to every widow or widower or person who is blind or totally and permanently disabled, property to the value fixed by general law not less than five hundred dollars.
(c) Any county or municipality may, for the purpose of its respective tax levy and subject to the provisions of this subsection and general law, grant community and economic development ad valorem tax exemptions to new businesses and expansions of existing businesses, as defined by general law. Such an exemption may be granted only by ordinance of the county or municipality, and only after the electors of the county or municipality voting on such question in a referendum authorize the county or municipality to adopt such ordinances. An exemption so granted shall apply to improvements to real property made by or for the use of a new business and improvements to real property related to the expansion of an existing business and shall also apply to tangible personal property of such new business and tangible personal property related to the expansion of an existing business. The amount or limits of the amount of such exemption shall be specified by general law. The period of time for which such exemption may be granted to a new business or expansion of an existing business shall be determined by general law. The authority to grant such exemption shall expire ten years from the date of approval by the electors of the county or municipality, and may be renewable by referendum as provided by general law.
(d) Any county or municipality may, for the purpose of its respective tax levy and subject to the provisions of this subsection and general law, grant historic preservation ad valorem tax exemptions to owners of historic properties. This exemption may be granted only by ordinance of the county or municipality. The amount or limits of the amount of this exemption and the requirements for eligible properties must be specified by general law. The period of time for which this exemption may be granted to a property owner shall be determined by general law. 
(e) By general law and subject to conditions specified therein: 
(1) Twenty-five thousand dollars of the assessed value of property subject to tangible personal property tax shall be exempt from ad valorem taxation.
(2) The assessed value of solar devices or renewable energy source devices subject to tangible personal property tax may be exempt from ad valorem taxation, subject to limitations provided by general law.
(f) There shall be granted an ad valorem tax exemption for

ARTICLE XII
SCHEDULE

Ad valorem exemption for tangible personal property on land classified as agricultural.—The amendment to Section 3 of Article VII, providing for a tax exemption for certain tangible personal property, and this section, shall take effect upon approval by the electors and shall first apply for assessments for tax years beginning January 1, 2027.

No. 3 Constitutional Amendment
Article VII, Sections 4, 6, and 9, and Article XII

PROPUESTAS DE ENMIENDAS Y REVISIONES CONSTITUCIONALES PARA LA ELECCION GENERAL DEL 2026

No.1 Enmienda constitucional
Artículo III, Sección 19

ARTÍCULO III
LEGISLATURA

No. 2 Enmienda constitucional
Artículo VII, Sección 3, y Artículo XII

ARTÍCULO VII
FINANZAS E IMPUESTOS

ARTÍCULO XII
APÉNDICE

No. 3 Enmienda constitucional
Artículo VII, Secciones 4, 6, y 9, y Artículo XII

ARTÍCULO VII
FINANZAS E IMPUESTOS

Si el justo valor del nuevo bien de familia es mayor o igual al justo valor del anterior bien de familia al 1. ° de enero del año en que el bien anterior fuera destituido, el valor del nuevo bien de familia será igual al justo valor del nuevo bien de familia menos un monto equivalente al menor monto entre $500,000 y la diferencia entre el justo valor y el valor determinado del bien de familia anterior al 1. ° de enero del año en que el bien de familia anterior fuera destituido.
A partir de entonces, se realizará la tasación de los bienes de familia de acuerdo con las disposiciones establecidas en esta subsección.
En caso de que el justo valor del nuevo bien de familia sea inferior al justo valor del bien de familia anterior vigente al 1. ° de enero del año en que el bien de familia anterior fuera destituido, el valor determinado del nuevo bien de familia será igual al justo valor del nuevo bien de familia dividido por el justo valor del bien de familia anterior y multiplicado por el valor determinado del bien de familia anterior. Sin embargo, en caso de que la diferencia entre el justo valor del nuevo bien de familia y el valor determinado del nuevo bien de familia calculado conforme este sub-subpárrafo sea mayor a $500,000, se aumentará el valor determinado del nuevo bien de familia de manera tal que la diferencia entre el justo valor y el valor determinado sea igual a $500,000. A partir de entonces, se realizará la tasación del bien de familia de acuerdo con las disposiciones establecidas en esta subsección.
b. Por aplicación de la ley general y conforme los principios allí establecidos, la legislatura preverá la aplicación de este párrafo a los bienes que tengan más de un propietario.
(e) La legislatura podrá, según la ley general, a los fines de la tasación y de acuerdo con las disposiciones de esta subsección, facultar a los condados y municipalidades a autorizar por ordenanza la tasación de bienes históricos únicamente en razón de su naturaleza o uso. Dicha tasación en razón de su naturaleza o uso será aplicable únicamente dentro de la jurisdicción donde rija la ordenanza. La ley general debe especificar los requisitos para los bienes considerados admisibles.
(f) Un condado puede, de la manera establecida por la ley general, prever la reducción del valor determinado del bien de familia en el marco de cualquier incremento en el valor determinado de tal bien que resulte de la construcción o reconstrucción del bien con el fin de asignar un espacio para la vivienda a uno o varios padres o abuelos biológicos o adoptivos del propietario o su cónyuge en caso de que al menos uno de los padres o abuelos para quien se provee el espacio para la vivienda tenga 62 años o más. Tal reducción no podrá ser superior al monto menor de los ítems enumerados a continuación:
(1) El incremento del valor determinado que resulte de la construcción o reconstrucción del bien.
(2) El veinte por ciento del valor determinado total del bien mejorado.
(g) En relación con todos los gravámenes, a excepción de aquellos que sean en razón del distrito escolar, la tasación de los bienes residenciales, tal como la define la ley general, que consiste en nueve ambientes o menos y que no está sujeta a las restricciones de la tasación establecidas en los subsecciones comprendidos desde (a) hasta (d), se modificará únicamente conforme a lo dispuesto en esta subsección.

Las cuotas sujetas a esta subpárrafo se modificarán anualmente en la fecha de liquidación prevista por la ley; sin embargo, dichas modificaciones no podrán exceder los siguientes porcentajes el diez por ciento (10 %) de la cuota del año anterior:
a. Antes del 1 de enero de 2027, el diez por ciento (10 %).
b. A partir del 1 de enero de 2027, el cinco por ciento (5 %).
(2) Ninguna valoración superará el valor razonable.
(3) Con posterioridad a un cambio de titularidad o dominio, de acuerdo con lo establecido por la ley general, incluido cualquier cambio en la titularidad de una institución legal propietaria del bien, se realizará la tasación de dicho bien de acuerdo con el justo valor vigente a la próxima fecha de tasación. A partir de entonces, se realizará la tasación del bien según lo dispuesto en esta subsección.
(4) Se realizará la tasación de los cambios, agregados, reducciones o mejoras a dicho bien de acuerdo con lo establecido por la ley general. Sin embargo, luego de la revisión por cualquier reforma, agregado, reducción o mejora, se realizará la tasación del bien de acuerdo con las disposiciones establecidas en esta subsección.
(h) En relación con todos los gravámenes, a excepción de aquellos que sean en razón del distrito escolar, las tasaciones de bienes raíces que no estén sujetas a las restricciones a la tasación establecidas en los subsecciones comprendidos de (a) a (d) y (g) podrán modificarse únicamente según lo establecido en esta subsección.
Las cuotas sujetas a este subpárrafo se modificarán anualmente en la fecha de liquidación prevista por la ley; sin embargo, dichas modificaciones no podrán exceder los siguientes porcentajes: el diez por ciento (10 %) de la cuota del año anterior:
a. Antes del 1 de enero de 2027, el diez por ciento (10 %).
b. A partir del 1 de enero de 2027, el cinco por ciento (5 %).
(2) Ninguna tasación superará el valor razonable.
(3) La legislatura debe estipular que se realice la tasación de dicho bien en razón del justo valor a la fecha de tasación posterior a una mejora de calidad, conforme lo define la ley general, realizada en el bien. A partir de entonces, se realizará la tasación del bien según lo dispuesto en esta subsección.
(4) La legislatura podrá prever que se realice la tasación de dicho bien en razón del justo valor a la fecha de tasación posterior al cambio de titularidad o dominio, según lo define la ley general, incluido cualquier cambio en la titularidad de la institución legal propietaria del bien. A partir de entonces, se realizará la tasación del bien según lo dispuesto en esta subsección.
(5) Se realizará la tasación de los cambios, agregados, reducciones o mejoras a dicho bien de acuerdo con lo establecido por la ley general. Sin embargo, luego de la revisión por cualquier reforma, agregado, reducción o mejora, se realizará la tasación del bien conforme las disposiciones establecidas en esta subsección.
(i) La legislatura, de acuerdo con la ley general y sujeto a las condiciones allí establecidas, podrá prohibir la consideración de lo enumerado a continuación en relación con la determinación del valor de los bienes raíces que se utilicen con fines residenciales:
(1) Cualquier reforma o mejora realizada con el propósito de mejorar la resistencia al daño causado por viento.
(2) La instalación de un dispositivo de fuente de energía solar u otra energía renovable.
(j)
(1) La evaluación de la propiedad costera utilizable se realizará en base al uso actual de la propiedad:
a. Terreno utilizado principalmente para la pesca comercial.
b. Terreno accesible al público utilizado para el lanzamiento de embarcaciones en aguas navegables.
c. Marinas y guarderías fuera del agua con acceso al público.
d. Astilleros dependientes del agua, instalaciones para la pesca comercial e instalaciones para la construcción y reparación de embarcaciones y sus actividades de soporte.
(2) El beneficio para la tasación que se establece en esta subsección está sujeto a las condiciones y restricciones y las definiciones razonables conforme los dispone la legislatura y la ley general.
SECCIÓN 6. Exenciones impositivas para viviendas familiares. —

En el caso de los impuestos de los distritos escolares, hasta un valor catastral de veinticinco mil dólares; y
En el caso de todos los impuestos distintos de los de los distritos escolares, hasta un valor catastral de cincuenta mil dólares. Salvo que se modifique lo contrario en virtud del subpárrafo (4)a.2., a partir del quinto año de exención en virtud de este subpárrafo, dicha persona estará exenta hasta el importe de la valoración catastral previsto en el sub-sub-subpárrafo a.2.II., ajustado de conformidad con el subpárrafo (2)a. La legislatura establecerá, mediante ley general, procedimientos uniformes para la aplicación de este subpárrafo.

ARTÍCULO XII
APÉNDICE

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PROPOSED CONSTITUTIONAL AMENDMENTS AND REVISIONS FOR THE 2026 GENERAL ELECTION