Florida lawmakers ended their 2026 regular session on March 13 without completing the only task the state constitution requires them to do: pass a budget. They also left without a property tax deal, without redistricting maps, and with a House-Senate relationship damaged enough that former Senate President Don Gaetz called the dynamic "extraordinarily difficult to understand." For Pensacola, what happens in April's special session matters more than most of what happened during the regular session itself.
The House and Senate ended the session approximately $1.4 billion apart on a state budget proposal. The House proposed $113.6 billion. The Senate proposed $115 billion. Governor DeSantis had recommended $117.4 billion. None of those numbers overlap. Under Florida's constitution, the Legislature must pass a balanced budget before the fiscal year begins July 1. If it does not, the state enters a partial government shutdown. House Speaker Daniel Perez and Senate President Ben Albritton have announced a budget special session in mid-April. A second special session on redistricting is also scheduled for late April. Property tax reform is expected to travel with one or both of those calls.
On property taxes: the House passed HJR 203 on February 19 by an 80-30 vote. The bill would place a constitutional amendment on the November 2026 ballot phasing out non-school homestead property taxes over 10 years. The Senate never held a hearing on the measure. Senate Appropriations Chair Ed Hooper said after session ended that the Senate will produce its own proposal, "not as generous" as the House version, in Hooper's words. Gov. DeSantis has called a special session for the week of April 20.
Gaetz, who has been among the most public voices on the timeline and outcome, predicted in a statement after session ended that the governor will have a plan ready when lawmakers return. "I think he will have a plan," Gaetz said. "He has not shared his plan, but I think we'll get the plan just in time for the special session and, my guess, we'll pass the governor's plan." That outcome is not guaranteed. The Senate has been explicit that it won't simply adopt the House version, and Senate President Albritton has previously expressed concern about the impact on rural communities and smaller local governments that rely heavily on property tax revenue.
For Pensacola, the property tax stakes are not abstract. City Finance Director Amy Lovoy has told the council the version that passed the House would cost the city approximately $9.1 million annually in non-school operating revenue, more than a quarter of its non-public-safety budget. No state replacement mechanism was included in any of the proposals that moved in the regular session. Escambia County faces a separate $14 million structural budget gap heading into FY2027, a figure that does not yet account for potential property tax revenue losses.
\nSource: Gulf Breeze City Council agenda, March 2026
Beyond property taxes, the DEI prohibition signed into law during the regular session, SB 1134, bans Florida cities and counties from funding, carrying out or promoting diversity, equity and inclusion programs. Local officials who don't comply can be removed from office. Governments can face resident lawsuits. City attorneys across the state are reviewing what the statute requires in practice, and several municipal attorneys have said publicly that the broad language will produce litigation regardless of how local governments respond.
Congressional redistricting remains on the special session calendar as well. Florida's maps are under ongoing legal review, and the special session call includes authority to address new maps. Pensacola sits in Florida's 1st Congressional District, currently represented by Matt Gaetz's replacement, and any redistricting affecting Escambia and Santa Rosa counties' boundaries has direct consequences for representation of the region's military installations and northwest Florida's interests in future budget negotiations.
The special session is expected the week of April 20. Specific call language, which defines exactly what lawmakers can address, had not been released publicly as of this writing. Legislators and the public will have a clearer picture of the agenda when that language is released, typically a week or more before the session opens.