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Florida · §689.261Florida property tax disclosure summary and the February 2027 listing rule

A buyer of Florida residential property must be presented the property tax disclosure summary at or before signing the contract: the buyer should not rely on the seller's current taxes, because a change of ownership or improvements triggers reassessment that could raise taxes (Fla. Stat. §689.261). Starting February 1, 2027, listings on online platforms must show estimated taxes calculated on the listing price – not the current owner's taxes – and printed listing materials may not include the current owner's taxes.

The rules

  1. Disclosure summary (§689.261(1))

    Presented at or before the contract, included in it or attached. It warns that a change of ownership or improvements triggers reassessment and points the buyer to the county property appraiser.

  2. Who provides it (§689.261(2))

    The seller, unless it is in the contract. A separate summary must be incorporated by reference with a prominent statement not to sign before reading it.

  3. Listing platforms from Feb 1, 2027 (§689.261(3)(b))

    Show estimated ad valorem taxes using the listing price and current millage – the DOR formula or the countywide average millage with a link to the property appraiser's estimator – plus a disclaimer. Without an estimator, link to the appraiser and do not display the owner's taxes.

  4. Printed materials (§689.261(3)(c))

    From February 1, 2027 the current owner's ad valorem taxes may not be included in printed listing materials.

Good to know

  • The Department of Revenue publishes the formula and countywide average millage rates starting December 15, 2026, and annually after that.
  • No liability arises for an inaccurate estimate of taxes on a listing platform (§689.261(3)(b)3).
  • Social media platforms are excluded from the definition of listing platform.

What the TC tracks

  • Disclosure summary in or attached to the contract.
  • Listing flyers and MLS remarks updated for the February 2027 rule.
  • Buyer's estimated taxes passed to the lender for escrow.

Questions about the Florida property tax disclosure

When must the Florida property tax disclosure be given?

At or before execution of the contract for sale (Fla. Stat. §689.261(1)).

Why does the Florida tax disclosure say not to rely on the seller's taxes?

Because a change of ownership or property improvements triggers reassessment that could result in higher property taxes.

What changes for Florida listings in 2027?

From February 1, 2027, listing platforms must show estimated taxes based on the listing price, and printed listing materials may not include the current owner's taxes (§689.261(3)).

Can a listing still show the seller's tax history?

When an estimator is used, the current owner's and previous years' taxes may be shown only as historical tax information; without an estimator, the owner's taxes may not be displayed.

Is anyone liable for a wrong tax estimate on a listing?

No. The statute states no liability or cause of action arises for an inaccurate estimate on a listing platform.

Related guides

Keep the disclosure summary with the contract in ClosingCode and add a listing-materials check as a task with an owner and due date.

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Source: Florida Statutes §689.261, as amended by ch. 2026-239 (leg.state.fl.us, read October 24, 2026).

General information, not legal advice. ClosingCode is software; it is not a law firm or brokerage.