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Senate Takes Up Historic Tax Cuts – $2.7 Billion In Relief For Families and Businesses

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Tallahassee — The Florida Senate today considered House Bill (HB) 7063, Taxation, sponsored in the Senate by Senator Blaise Ingoglia (R-Springhill), chair of the Senate Committee on Finance and Tax. The bill is the final tax relief bill in a session that delivered $2.7 billion in broad-based tax savings to families and businesses across the state, with a focus on short-term as well as permanent tax relief on key items utilized by growing families and seniors. HB 7063 will be considered for final passage prior to the conclusion of the 2023 Legislative Session tomorrow.

“Florida cannot independently fix or outpace runaway inflation caused by excessive spending and socialist policies in Washington. While the federal government just keeps printing money, here in Florida under the leadership of Governor DeSantis and the Florida Legislature, we are saving it and living within our means, so we can reduce or eliminate taxes charged when Floridians purchase key items needed to run a household, raise a child, or age with dignity,” said Senator Ingoglia.

“Inflation has led to significant increases in costs that are negatively impacting families, especially our most vulnerable. However, we are working to ease the pain with broad-based sales tax relief that will be very meaningful for families and seniors. This bill creates tax relief opportunities for growing families with new babies, or kids heading back to school, for Floridians looking to prepare their homes for severe weather, and for Floridians, young and old, who want to get out and enjoy all the beautiful natural resources and fun events the free state of Florida has to offer this summer,” said Senate President Kathleen Passidomo (R-Naples).

SHORT-TERM BROAD-BASED SALES TAX HOLIDAYS

Establishes Two Back-to-School Sales Tax Holidays

The legislation creates two, 14-day “back-to-school” sales tax holidays from July 24 – August 6, 2023, and January 1 – January 14, 2024, for clothing, footwear, and backpacks costing $100 or less, school supplies and learning aids costing $50 or less, and personal computers or computer-related accessories, including non-recreational software, costing $1,500 or less.

Establishes Two Two-Week 2023 Disaster Preparedness Sales Tax Holidays

The legislation creates two 14-day “disaster preparedness” sales tax holidays from May 27, 2023 – June 9, 2023, and August 26, 2023, — September 8, 2023, for disaster preparedness supplies. Some examples of tax-free items include: flashlights and lanterns costing $40 or less; reusable ice costing $20 or less; radios costing $50 or less; tarps and ground anchors or tie down kits costing $100 or less; coolers and portable power banks costing $60 or less; batteries and fuel tanks costing $50 or less; smoke detectors, fire extinguishers, and carbon monoxide detectors costing $70 or less; and generators costing $3,000 or less.

The holiday also includes a number of items related to the safe evacuation of household pets. Common household consumable items that may helpful with disaster cleanup are also included. For example, laundry detergent, toilet paper and paper towels, soap, sunscreen, and various household cleaning products, with a sales price of $30 or less.

Expands Freedom Week to Freedom Summer, a 3-month Sales Tax Holiday on Recreational Items

From May 29 – September 4, 2023, purchases of admissions to music, sporting, and cultural events; tickets to movies and museums; single admission or season tickets to theatre and dance performances; state park admission and annual passes; and use of fitness facilities will be tax free. Tickets, memberships and passes, purchased during this time for use from May 29 – December 31, 2023, are tax free.

The Freedom Summer Sales Tax Holiday also applies to sales of certain boating and water activity equipment and supplies, camping equipment and supplies, fishing equipment and supplies, general outdoor supplies (including sunglasses, sunscreen, and grills), residential pool chemicals, supplies and parts, and children’s toys and athletic equipment.

Establishes the 2023 Skilled Worker Tools Sales Tax Holiday

The legislation creates a seven-day sales tax holiday from September 2 – 8, 2023, for certain tools used by skilled trade workers. Tax-free items include certain hand and power tools, work boots, safety equipment, shop lights, toolboxes and belts, and plumbing and electrical equipment.

Sales Tax Free Gas Stoves, and Energy Efficient Appliances

The bill creates a one-year sales tax exemption from July 1, 2023 – June 30, 2024, on the retail sale of indoor gas ranges and stoves and certain energy efficient appliances including refrigerator/freezer units selling for $4,500 or less, and water heaters, washers or dryers selling for $1,500 or less.

Freezes Local Cell Phone and TV Tax

The bill freezes local communications services tax rates for three years. The local communications services tax rate in effect on January 1, 2023, may not be increased before January 1, 2026.

PERMANENT BROAD-BASED SALES TAX RELIEF

Baby and Toddler Products

The bill creates a permanent sales tax exemption on the retail sale of baby and toddler diapers, wipes, clothing, shoes, strollers, cribs and many other baby and toddler safety items. This includes baby and toddler clothing sized accordingly for children age five or younger. Florida is home to more than one million children under age five, and welcomes nearly 600 newborns each day. In the first year of a child’s life, parents can expect to use approximately 3,000 diapers, or an average of eight diapers per day.

Hygiene Products

The bill creates a permanent tax exemption on the retail sale of adult diapers and incontinence products and oral hygiene products, including toothbrushes, toothpaste, and floss.

Agricultural Fencing

The bill creates a permanent sales tax exemption on materials used to construct or repair permanent or temporary fencing used to contain, confine, or process cattle, including gates and energized fencing systems, used in agricultural operations on lands classified as agricultural lands.

Renewable Natural Gas Machinery and Equipment

The bill creates a permanent sales tax exemption on the purchase of machinery and equipment that is used in the production, storage, transportation, compression, or blending of renewable natural gas that is used as transportation fuel or for electric generation or is of a quality capable of being injected into a natural gas pipeline.

Firearm Safety Devices

The bill creates a permanent tax exemption on the retail sale of gun safes and trigger locks, and other devices designed for the safe storage of firearms, or designed to prevent the firearm from being operated without deactivating a secondary safety device by using a key or combination.

PROPERTY TAX RELIEF

  • Allows disabled veterans and surviving spouses who are entitled to complete homestead exemptions to receive refunds of taxes they had to pay in the year they purchase a homestead.
  • Clarifies that disabled veterans and surviving spouses may transfer their homestead exemptions to another property.
  • Expands the exemption for surviving spouses of first responders killed in the line of duty to include spouses of federal law enforcement officers.
  • Prohibits the levy of special assessments on agricultural lands.
  • Clarifies that parsonages, burial grounds, and tombs owned by houses of worship are used for religious purposes, and are therefore exempt.
  • Extends the educational property exemption to certain schools who lease property.
  • Makes clarifying changes to Florida’s automatic property tax refund process for properties that are damaged and become uninhabitable.

BUSINESS TAX RELIEF

  • Cuts the business rent tax from 5.5% to 4.5% beginning in December 2023.
  • Creates a tax credit for investment in equipment to produce breast milk fortifiers.
  • Increases the annual Brownfield Rehabilitation program cap by $25 million.
  • Increases the annual credit limit for the Strong Families Tax Credit from $10 million to $20 million to help provide more child welfare services in Florida communities.
  • Creates a tax credit for installing graywater treatment systems on residential property.

TAX RELIEF FOR WORKFORCE HOUSING

Senate Bill 102, Housing, by Senator Alexis Calatayud (R-Miami), was signed into law earlier by Governor Ron DeSantis. The legislation, entitled the Live Local Act, contains the comprehensive, statewide workforce housing strategy championed by President Passidomo designed to increase the availability of attainable housing options for Florida workers who seek to live in the communities they serve.

The Live Local Act includes several tax relief measures related to affordable housing, including among others:

Creates New Partnership with Businesses to Help Fund Workforce Housing

A new corporate tax donation program gives businesses the opportunity to contribute directly to the Florida Housing Finance Corporation to benefit the SAIL program instead of paying portions of their corporate and insurance premium taxes, up to a total of $100 million per year.

Increases Community Contribution Tax Credit Program Limits

The bill increases the annual amount of available tax credits to $25 million (from $14.5 million), further encouraging Florida businesses to make donations towards community development and housing projects for low-income persons.

Creates Sales Tax Refund for Building Materials

The bill provides for a refund of up to $5,000 per unit for sales tax paid on building materials for developments financed through the Florida Housing Finance Corporation, providing additional capacity for loans in the program.

Creates “Missing Middle” Property Tax Exemption

To encourage new or recently constructed and substantially rehabilitated developments to offer attainable units, the bill creates a tax exemption for these developments that set aside at least 70 units for affordable housing. Tax exemptions are targeted to moderate- and low-income brackets:

  • Up to 80% AMI unit = 100% tax exemption for the unit (approximate income level of $62,650 for a family of four)
  • 81% up to 120% AMI unit = 75% tax exemption for the unit (approximate income level of $62,651 to $94,000 for a family of four)

In addition to meeting affordable housing requirements (rent and income limits), rent for the set-aside units must be at least 10% below market rate.

ADDITIONAL TAX RELIEF MEASURES

Senate Bill 4A, Disaster Relief, by Senator Travis Hutson (R-St. Augustine), passed during a recent special session, provided property tax refunds for the portion of the year that homes were uninhabitable due to hurricane damage from Hurricanes Ian or Nicole.

Senate Bill 6A by Senator Nick DiCeglie (R-St. Petersburg), also passed during a recent special session, appropriated $500 million for a statewide toll relief program for frequent commuters, beginning on January 1, 2023, through end of the year. Customers using a two-axle vehicle with a Florida-issued transponder who use Florida’s Turnpike System and all other toll facilities in the state are eligible. Customers who engage in 35 or more toll transactions in a month will receive a 50 percent credit.

Background: Over the last several years, as state revenues have increased, the Florida Legislature has held the line on spending and prioritized broad-based tax relief for Florida’s families and businesses.

2022: House Bill 7071, delivered over $1 billion in broad-based tax savings to families across Florida, with a focus on long- and short-term sales tax relief. The legislation resulted in savings for Floridians preparing for Hurricane Season and the 2022-2023 school year, with added tax relief to benefit those raising young children, purchasing energy efficient appliances or skilled worker tools; as well as, individuals and families enjoying outdoor activities and events. With gas prices at an all-time high last year, a month-long gas tax holiday provided key relief for Florida families and businesses. The bill also eliminated property taxes for homeowners who suffered losses in the Champlain Towers condominium collapse in Surfside, Florida, and expanded existing property tax relief for deployed military service members, widows, widowers and blind or disabled Floridians.

2021: House Bill 7061 established Back-to-School, Disaster Preparedness, and Freedom Week Sales Tax Holidays, created a permanent tax exemption for independent living items, and expanded the tax credit for affordable housing. SB 50 prevented an unexpected tax hike on businesses by replenishing the unemployment compensation trust fund. The bill created a fair playing field for Florida businesses by requiring the collection of existing taxes that are owed, but not currently collected from out-of-state online retailers. Revenue derived from those collections is used to replenish the Unemployment Compensation Trust Fund depleted by the COVID-19 Pandemic, ensuring necessary compensation is available for Florida workers seeking re-employment. When the trust fund reaches pre-pandemic levels, the law automatically triggers a permanent reduction in the business rent tax.

2020: House Bill 7097 established Back-to-School and Hurricane Preparedness Sales Tax Holidays.

2018 and 2019: House Bills 7087 (2018) and 7123 (2019) established Back-to-School and Hurricane Preparedness Sales Tax Holidays, reduced the business rent tax, and created several exemptions related to hurricane response, preparedness and recovery.

2017: House Bill 7109 established Back-to-School and Hurricane Preparedness Sales Tax Holidays, created a sales tax exemption for feminine hygiene products, and reduced the business rent tax.

2016: House Bill 7099 permanently eliminated the sales tax for machinery and manufacturing equipment, and established a Back-to-School Sales Tax Holiday.

2015: House Bill 33-A permanently decreased the communication services tax on Floridians’ phones and television services, instituted a Back-to-School Sales Tax Holiday, and among other tax relief measures, eliminated the sales tax charged to returning service members and their families who purchased a vehicle overseas.

2014: House Bill 5601 established Back-to-School and Hurricane Preparedness Sales Tax Holidays; created permanent sales tax exemptions for children’s car seats, booster seats, and bicycle helmets; and provided a nearly $400 million reduction in vehicle registration fees. The legislation reduced certain annual fees paid to register a motor vehicle to the amount paid prior to 2009. In addition to other tax relief measures passed in 2014, this legislation provided annual fee relief to every Floridian who registers a car or truck.

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Central Florida News

Orange County Announces $28,200 Public Art Opportunity at Tangelo Park Community Center

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Artists and artist teams invited to submit qualifications for artwork at the renovated center in Orlando’s historically Black Tangelo Park community

ORLANDO, Fla. (FNN) — The Orange County Public Art Review Board is seeking artists or artist teams to develop artwork for the newly renovated Tangelo Park Community Center, according to a public art call announcing a $28,200 commission budget.

The request for qualifications invites participation from one or more artists or artist teams. Applications must be submitted through CaFÉ by 11:59 p.m. EST on Nov. 4, 2026, according to the announcement.

Art Opportunity in a Historically Black Community

The announcement describes Tangelo Park as a historically Black community with a proud heritage. The artwork will be developed for a community center designed to bring residents of different generations together through social services, recreation and community activities.

The center sits within a midcentury modern neighborhood next to Tangelo Park Elementary School and an adjoining outdoor recreation center.

Renovated Center Expands Community Space

According to the announcement, the renovated community center features a multipurpose meeting space, classrooms, a computer lab and offices. The site also includes an indoor gymnasium, an outdoor pool and solar gazebos available for community use.

The center’s primary purpose is to support county social service programs and recreational activities. Its spaces are also intended to accommodate family programs, community gatherings, art exhibitions, festivals and other events.

The announcement describes the facility as a welcoming extension of home, where individuals and families can gather safely and comfortably.

Application Details

The public art call lists the following information:

  • Project: Tangelo Park Community Center public artwork.
  • Location: Orlando, Florida.
  • Seeking: One or more artists or artist teams.
  • Commission budget: $28,200.
  • Application platform: CaFÉ.
  • Deadline: Nov. 4, 2026, at 11:59 p.m. EST.

Artists interested in the commission should consult the complete CaFÉ listing for submission requirements and additional project details.

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Florida

Republicans for Jolly Launches as GOP Supporters Back Democrat David Jolly for Florida Governor

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Former Republican gubernatorial candidate Bobby Williams, left, speaks during the launch of Republicans for Jolly at Williams Park in St. Petersburg on Sept. 14, 2026, as Democratic gubernatorial nominee David Jolly looks on. The coalition was formed to organize Republican and independent support for the Jolly-Graham ticket. Photo courtesy: David Jolly for Governor.

Former Republican gubernatorial candidate Bobby Williams joins GOP officials and voters supporting Jolly as the Democratic nominee seeks crossover support ahead of November

ST. PETERSBURG, Fla. (FNN)— A coalition of Florida Republicans supporting Democratic gubernatorial nominee David Jolly launched “Republicans for Jolly” on Monday in St. Petersburg, with former Republican gubernatorial candidate Bobby Williams among those publicly backing Jolly in the 2026 governor’s race.

According to the Jolly campaign, the coalition will work with the Jolly-Graham campaign to organize events, conduct outreach and engage Republicans and independent voters who are willing to cross party lines in the Nov. 3 general election.

The campaign launched the effort under the message “Principles Over Party,” arguing that voters should place governing principles ahead of party affiliation. The coalition has also launched an online organizing effort through the Republicans for Jolly campaign page.

Bobby Williams Backs Jolly

Williams, who sought the Republican nomination for governor earlier this year, appeared at the St. Petersburg announcement and said his support for Jolly was based on the candidate rather than party affiliation.

“My message hasn’t changed; it’s back to ‘We the People’ instead of ‘We the Lobbyists’ and ‘We the Big Corporations,’” Williams said, according to the campaign. “It’s person over party.”

Williams added: “What person is going to best represent Floridians? … We want someone who is going to fight for Floridians.”

The event was held at Williams Park, where Ronald Reagan campaigned during his successful 1980 presidential campaign.

Republican Leaders Join Coalition

The organization is co-chaired by Greg Wilson, who served as a deputy assistant secretary in the U.S. Treasury Department during the Reagan and George H.W. Bush administrations, and George Kruse, a Republican Manatee County commissioner.

“David is a man of character, competency, and ethical values,” Wilson said in the campaign release. “His policy positions pass a common-sense test and are achievable even in a divided state government.”

Kruse said the coalition believes Republicans should consider candidates based on their governing principles rather than solely their party registration.

“In this election, we believe that tested and trusted principles, rooted in local control, affordability, and basic common sense, are on the ballot in Florida,” Kruse said.

Those assessments represent the views of Wilson, Kruse and the coalition supporting Jolly.

Jolly Courts Republicans and Independents

Jolly represented Florida in Congress as a Republican before leaving the GOP and becoming an independent. He later joined the Democratic Party and is now the party’s 2026 nominee for governor.

His previous Republican affiliation has become part of his campaign’s effort to attract voters outside the Democratic Party.

“This campaign has room for all Floridians, regardless of their political background,” Jolly said. “If you want a candidate who will work hard to improve housing, healthcare, and education, and stop data centers, I’d be honored to earn your vote.”

According to Jolly’s campaign, his “principles over party” platform emphasizes local control, private-sector leadership, personal freedom and government intervention in areas where he believes markets are failing to produce adequate results. The campaign identifies housing, property insurance, health care, education and affordability among its major policy areas.

Jolly has described his approach as accepting policy ideas from either side of the political spectrum based on whether he believes they will work, rather than their partisan origins.

Republicans Respond to Jolly’s Crossover Effort

The effort comes as Jolly faces Republican gubernatorial nominee Byron Donalds in the general election.

Republicans have disputed Jolly’s characterization of himself and his agenda. Following the coalition announcement, Donalds campaign communications director Gates McGavick criticized Jolly’s policy positions and characterized his agenda as liberal.

Jolly, meanwhile, rejected several claims being made about his positions by the Donalds campaign during questions following the St. Petersburg announcement.

The competing statements underscore the broader campaign fight over Jolly’s political identity: his campaign is highlighting his Republican background and crossover supporters, while Republican opponents are emphasizing his current affiliation and positions as the Democratic nominee.

Cross-Party Support Emerges on Both Sides

The Republicans for Jolly announcement also comes amid crossover endorsements elsewhere in the governor’s race.

Independent reporting noted that the announcement followed Gainesville City Commissioner Cynthia Chestnut, a Democrat, publicly supporting Donalds, providing an example of cross-party support moving in the opposite direction.

For Jolly, the new coalition creates an organized vehicle for Republican supporters to participate directly in his campaign through voter outreach, events and public testimonials.

“We’re just building a bigger table,” Jolly said during the St. Petersburg event, according to reporting on the announcement.

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Florida

FNN ANALYSIS: After 2024 Defections, Florida Democrats Face 2026 Election Test: Can They Rebuild as Republicans Expand Their Advantage?

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Wide view of the Florida House of Representatives chamber in Tallahassee with lawmakers seated at their desks during a legislative session.
Members of the Florida House of Representatives conduct legislative business inside the House chamber at the Florida Capitol in Tallahassee. The chamber is at the center of Florida’s changing political landscape as Republicans hold a supermajority and Democrats seek to rebuild their legislative representation ahead of the 2026 general election. Photo: Florida House of Representatives

Republicans built a legislative supermajority through elections before two House Democrats switched parties and the Senate Democratic leader became unaffiliated. Now Democrats are trying to rebuild amid a GOP voter-registration advantage exceeding 1.54 million — and signs that some Republican-held districts remain competitive.

By Florida National News

TALLAHASSEE, Fla. (FNN) — Six years ago, Florida Democrats held enough seats in the state House to prevent Republicans from reaching a two-thirds supermajority.

Today, the political landscape looks dramatically different.

Republicans emerged from the 2020 election with 78 of the Florida House’s 120 seats, two short of the 80 required for a two-thirds majority. Democrats held 42.

By the end of the 2024 election, Republicans had 85 seats and Democrats 35. Then two newly reelected Democratic representatives — Susan Valdés of Tampa and Hillary Cassel of Broward County — switched to the Republican Party, expanding the GOP advantage to 87-33.

Four months later, another high-profile departure came in the Senate. Democratic Leader Jason Pizzo left his party and became unaffiliated.

Those defections attracted significant attention, but they can obscure the larger story of Florida’s political transformation.

Party switching did not create Republican control of Tallahassee. Elections did.

The subsequent defections widened an advantage Republicans had already established at the ballot box.

Now, with the Nov. 3, 2026, general election approaching, Democrats face a more complicated test than simply winning several competitive races. They are attempting to rebuild legislative representation while confronting a Republican voter-registration advantage of more than 1.54 million active voters.

At the same time, Democratic victories in several 2026 legislative contests suggest the statewide numbers do not necessarily determine what happens district by district.

That creates three questions heading into November: Can Democrats win back legislative seats? Can Republicans protect the districts underlying their supermajority? And can both parties retain the lawmakers voters elect under their banners?

From 42 House Democrats to Republican Supermajority

The clearest starting point is 2020.

Republicans won 78 House seats, compared with 42 for Democrats. With 80 seats needed for a two-thirds majority, Democrats retained enough representation to keep Republicans below that threshold.

Former Democratic Reps. Daisy Morales of Orange County and James Bush III of Miami-Dade County were among the lawmakers elected as part of that 42-member Democratic delegation.

The balance changed decisively two years later.

Republicans expanded their House majority to 85 seats in the 2022 election, crossing the two-thirds threshold. The 2024 election again produced an 85-35 Republican advantage.

That chronology is important because it separates two different political developments.

Republicans gained the supermajority through elections. The Democratic defections came afterward.

The distinction also provides a clearer measurement of Democratic decline: from 42 House seats after the 2020 election to 35 after the 2024 election — a net reduction of seven seats before either Valdés or Cassel changed parties.

Two House Democrats Switch Parties

The first post-election departure came quickly.

On Dec. 9, 2024, Valdés announced she was leaving the Democratic Party and joining the Republican Party, just weeks after voters reelected her as a Democrat.

Her switch moved the House from 85 Republicans and 35 Democrats to 86-34.

Less than three weeks later, Cassel followed.

On Dec. 27, Cassel announced she also was leaving the Democratic Party for the GOP.

The House moved to 87 Republicans and 33 Democrats.

Florida Democratic Party Chair Nikki Fried criticized Cassel’s decision at the time while acknowledging the difficult political environment facing Democrats.

The significance went beyond losing two caucus members.

A direct switch from Democrat to Republican changes the partisan margin by two: Democrats lose one seat while Republicans simultaneously gain one.

The two defections therefore transformed an 85-35 House into an 87-33 chamber without another general election being held.

Senate Democratic Leader Becomes Unaffiliated

The next departure was politically significant but fundamentally different.

On April 24, 2025, Pizzo announced he was leaving the Democratic Party while serving as Senate Democratic leader. His voter registration became No Party Affiliation the following day.

He did not become a Republican.

That distinction matters when measuring party switching. Valdés and Cassel directly increased the Republican House caucus. Pizzo’s departure did not add a Republican senator.

It nevertheless cost Democrats a sitting senator and their caucus leader. Sen. Lori Berman subsequently became Senate Democratic leader.

An FNN review of these high-profile departures from 2020 through 2026 therefore identifies three sitting Democratic state lawmakers leaving the party:

Valdés: Democrat → Republican

Cassel: Democrat → Republican

Pizzo: Democrat → No Party Affiliation

FNN’s review did not identify a comparable sitting Republican Florida legislator who switched directly to the Democratic Party during the same period.

But the numbers reinforce the larger point: the movement of individual lawmakers accelerated a political shift that had already occurred through elections.

The Bigger Transformation Is Outside the Capitol

The change in Florida’s voter-registration balance has been even more dramatic than the movement inside the Legislature.

In 2020, Florida reported 5,315,954 active registered Democrats and 5,218,739 Republicans.

Democrats held an advantage of 97,215 voters.

As of July 31, 2026, Florida reported:

Party affiliationActive voters
Republican5,607,836
Democratic4,066,503
No Party Affiliation3,327,656
Minor parties497,679
Total13,499,674

Republicans now lead Democrats by 1,541,333 active registered voters, according to the Florida Division of Elections.

Measured from the Democratic advantage in 2020 to the Republican advantage in July 2026, the Republican-Democratic registration margin shifted by approximately 1.64 million voters.

That is one of the most important numbers for understanding Florida politics entering the 2026 general election.

But it also requires careful interpretation.

A decline in active Democratic registration cannot automatically be described as more than a million Democrats becoming Republicans.

Voter rolls change for multiple reasons, including deaths, people moving into or out of Florida, new registrations, inactive classifications, list maintenance and voters changing party affiliation.

The more defensible conclusion is narrower but still consequential:

Florida moved from a slight Democratic registration advantage in 2020 to a Republican advantage exceeding 1.5 million active voters by mid-2026.

That is a structural change extending far beyond a handful of lawmakers changing parties.

More Than 3.3 Million Voters Belong to Neither Major Party

There is another number that complicates any attempt to translate registration totals directly into election outcomes.

Florida had more than 3.32 million active voters registered with no party affiliation as of July 31.

That electorate is larger than the population of many states.

Those voters do not form a single ideological bloc, and their existence does not erase the GOP registration advantage. But they reinforce why statewide party registration alone cannot determine the outcome of individual legislative races.

Florida legislative elections are decided district by district.

Candidate quality, fundraising, turnout, district boundaries, local demographics, campaign organization and voter enthusiasm can produce outcomes that differ from statewide trends.

That distinction has become especially relevant in 2026.

Democrats Have Shown They Can Still Flip Republican-Held Seats

For Democrats, the strongest counterargument to the state’s broader Republican trend has come from actual election results.

Democrat Emily Gregory flipped House District 87 in a March 2026 special election, defeating Republican Jon Maples.

The result drew attention because Republican Mike Caruso had carried the district by roughly 19 percentage points in 2024.

Democrat Brian Nathan also flipped Senate District 14, defeating Republican Josie Tomkow by just over 400 votes.

Those results demonstrated that at least some Republican-held legislative districts remain competitive under the right electoral conditions.

Florida Democrats have also expanded year-round organizing and made breaking the Republican legislative supermajority a central objective of the 2026 cycle.

But special elections come with an important warning.

They typically involve smaller and sometimes substantially different electorates than November general elections.

Republicans have pointed to House District 35 as evidence of that difference. Democrat Tom Keen won the Orlando-area seat in a January 2024 special election, only for Republicans to reclaim it during the November general election.

The 2026 Democratic flips therefore provide evidence of competitiveness, not proof of a statewide reversal.

November will provide the larger test.

Republicans Have a Structural Advantage — But Still Must Defend It

The challenge facing Republicans is different.

They do not need to rebuild a legislative majority. They already possess one.

They enter the election with a House supermajority and a statewide registration advantage that would have been difficult to envision when Democrats still led voter registration in 2020.

The question is whether those structural advantages continue translating into legislative victories across Florida.

A statewide registration lead does not make every Republican-held district equally secure.

The Gregory and Nathan victories demonstrate that Democrats can still win Republican-held territory, particularly when turnout, candidate performance and district conditions align.

For Republicans, November therefore becomes a test of durability.

Can the party maintain the legislative gains it accumulated over multiple election cycles while defending districts Democrats now view as opportunities?

The Democratic Challenge Is Now Twofold: Win Seats and Keep Them

For Democrats, the experience following the 2024 election introduces another issue that cannot be measured solely on election night.

Political parties invest substantial resources recruiting candidates, raising money, organizing voters and winning legislative seats.

But caucus strength ultimately depends on keeping those lawmakers after they take office.

The Valdés and Cassel switches demonstrated how quickly that calculation can change.

Democrats won 35 House seats in November 2024. Weeks later, they had 33 members because two lawmakers elected as Democrats joined Republicans.

Pizzo’s departure presented a different version of the same organizational problem: Democrats lost their Senate leader even though he did not join the Republican Party.

That creates two separate measurements for Democratic rebuilding:

Electoral growth: Can Democrats increase the number of legislative seats they win?

Caucus stability: Can they retain the lawmakers elected as Democrats?

Winning without retention can limit rebuilding. Retention without winning additional districts leaves the party’s minority position largely unchanged.

Democrats need both if their objective is to reduce Republican legislative dominance.

Former Lawmakers Add Another Dimension to the Rebuilding Debate

The 2026 cycle also raises questions about how a minority party decides where to invest limited political resources.

Morales and Bush were members of the 42-seat Democratic House delegation elected in 2020. Both later left the Legislature and subsequently sought returns through Democratic primaries.

Their races, districts and political circumstances are different and should be evaluated separately.

But their candidacies illustrate a broader strategic issue facing any party attempting to rebuild:

How should resources be divided among defending incumbents, supporting challengers in opposition-held districts, recruiting newcomers and considering former lawmakers seeking a return to office?

There is no single formula.

A former legislator may bring name recognition, fundraising relationships and legislative experience. A newcomer may offer stronger district appeal or represent a changing electorate. An incumbent may require significant resources simply to prevent the party from losing another seat.

The effectiveness of those decisions ultimately can be measured by outcomes.

Does the party gain seats?

Does it protect vulnerable seats?

Does it expand into territory previously controlled by the opposition?

And does it retain the lawmakers it helped elect?

Those questions become particularly important when one party is operating from a substantial numerical disadvantage.

What Has Actually Changed Since 2024?

For Democrats, there are identifiable changes since the immediate aftermath of the 2024 election.

The Florida Democratic Party retained Nikki Fried as chair in 2025, expanded its year-round organizing operation and increased regional staffing ahead of the 2026 cycle.

The party has continued its Take Back Local initiative aimed at municipal and local races while placing greater emphasis on legislative contests.

And Democrats have produced tangible 2026 victories, including Republican-held legislative seats.

Those developments provide evidence of organizational activity and some electoral progress.

They have not, however, erased the larger structural imbalance.

Republicans still hold the legislative supermajority.

Republicans still lead statewide active voter registration by more than 1.54 million.

Democrats still must gain substantially more legislative ground before control of either chamber becomes competitive.

The most accurate description of the Democratic position heading toward November is therefore neither collapse nor comeback.

It is a rebuilding test whose results remain unresolved.

Why It Matters to Florida Voters

The significance extends beyond the internal fortunes of either political party.

A legislative supermajority can affect the balance of power in Tallahassee because it gives the majority party sufficient numbers to take actions that require more than a simple majority.

The size of the minority caucus also affects committee representation, legislative negotiations, the ability to sustain or challenge certain procedural actions and the overall political leverage available to the opposition.

That makes legislative competition relevant even when control of a chamber is not immediately in doubt.

For Democratic voters, 2026 provides a measurable test of whether the party can translate organizing and special-election victories into broader legislative gains.

For Republican voters, it tests whether the political coalition that produced the GOP’s current advantage remains durable in a general election.

For NPA and minor-party voters, it underscores the potential importance of voters outside either major party in competitive districts.

And for Florida voters generally, it provides a way to distinguish political narratives from measurable results.

The Numbers to Watch on Nov. 3

The 2026 general election is scheduled for Nov. 3. Florida’s voter-registration deadline is Oct. 5, with mandatory statewide early voting scheduled for Oct. 24-31.

Rather than judging Florida’s political direction from one race, three measurements will provide a clearer picture.

First: Legislative seats.
Do Democrats finish the election with more House and Senate seats than they entered with, or do Republicans maintain or expand their advantage?

Second: Republican registration advantage versus district results.
Does the GOP’s statewide registration lead translate consistently into legislative victories, or do Democrats continue outperforming the statewide environment in selected districts?

Third: Caucus stability.
After voters choose their lawmakers, do the members remain with the parties under whose banners they were elected?

Together, those measurements will provide a better indication of Florida’s direction than any isolated special election, party switch or registration statistic.

A Six-Year Transformation

The numbers tell the story clearly.

In 2020, Democrats held 42 Florida House seats, and Republicans were two seats short of a supermajority.

Democrats also held a 97,215-voter statewide registration advantage.

By 2024, Republicans had won 85 House seats, already exceeding the supermajority threshold.

Two Democratic defections subsequently increased the Republican House caucus to 87 while reducing Democrats to 33.

And by July 2026, Republicans held a statewide registration advantage of 1,541,333 active voters.

Those developments represent a profound shift in Florida politics.

But elections are snapshots, not permanent guarantees.

Democrats’ 2026 legislative flips show that Republican-held districts can still change hands. Republicans’ statewide numbers show the scale of the challenge Democrats face in turning isolated victories into sustained gains.

That is why Nov. 3 matters.

The central question is no longer simply whether Florida has moved toward Republicans. The electoral and registration numbers already establish that Republicans have gained substantial ground since 2020.

The unanswered question is whether that movement has reached a durable plateau — or whether Democrats have begun rebuilding enough support to reverse some of those losses.

The first meaningful statewide answer comes in November.

NEXT FNN ANALYSIS: Where Is the Money Going?

Election results are only one measure of rebuilding. Political investment is another.

FNN’s next examination should follow the money behind Florida House races: where Democratic political organizations are spending, which candidates receive institutional support, how much is directed toward Democratic primaries and how those expenditures compare with resources devoted to defending Democratic seats or challenging Republican-held districts.

That examination can include the Florida House Democratic Campaign Committee, campaign committees and related political spending while carefully distinguishing verified campaign-finance transactions from allegations or disputed claims involving individual campaigns.

The central question is measurable:

At a time when Democrats say they are trying to break the Republican supermajority, are Democratic political resources being deployed in ways that expand, protect or reduce the party’s representation in the Florida House?

That is a separate story — and one best answered through campaign-finance records rather than political rhetoric.

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