Legals 9/3/2026
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.
L9151 Dates of publications: 08/27/2026, 09/03/2026
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:
1. 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.
2. 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.
1) 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.
1) 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:
1. En el caso de los impuestos de los distritos escolares, hasta un valor catastral de veinticinco mil dólares; y
2. 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, 09/03/2026
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 #: 2302 OF 2019
Parcel: 02-2N-11-0087-1630-0120
Assessed To:
JULIO R LABRADOR, MARIA LABRADOR
Description of Property:
LOT 12, BLOCK 163, 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.
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 SEPTEMBER 22, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 12th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
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 #: 2315 OF 2019
Parcel: 02-2N-11-0087-1660-0050
Assessed To:
ARTHUR C HARGIS, JOANNE B HARGIS
Description of Property:
LOT 5, BLOCK 166, 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.
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 SEPTEMBER 22, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 12th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
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 #: 2317 OF 2019
Parcel: 02-2N-11-0087-1670-0040
Assessed To:
LAVERNE WEDGE, TERRY WEDGE
Description of Property:
LOT 4, BLOCK 167, 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.
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 SEPTEMBER 22, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 12th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 163 OF 2024
Parcel: 34-4N-07-0481-0000-0030
Assessed To:
MISTY RANEW
Description of Property:
LOT (8) EIGHT IN YATES SUBDIVISION IN THE TOWN OF SNEADS, FLORIDA, IN THE NORTHEAST QUARTER OF THE NORTHEAST QUARTER OF SECTION 34, TOWNSHIP 4 NORTH, RANGE 7 WEST. ALSO: LOTS 3, 6, 7, 10 AND 11 IN YATES SUBDIVISION, A SUBDIVISION OF THE TOWN OF SNEADS, FLORIDA, IN SECTION 34, TOWNSHIP 4 NORTH, RANGE 7 WEST, JACKSON COUNTY, FLORIDA. ALSO: COMMENCE AT THE NORTHEAST CORNER OF SECTION 34, TOWNSHIP 4 NORTH, RANGE 7 WEST, THENCE SOUTH 88 DEGREES 57 MINUTES WEST, 341.6 FEET, THENCE SOUTH 0 DEGREES 34 MINUTES EAST, 32.3 FEET, THENCE SOUTH 89 DEGREES 19 MINUTES WEST, 138 FEET, THENCE SOUTH 0 DEGREES 34 MINUTES EAST, 120 FEET TO THE SOUTHEAST CORNER OF LOT 4 OF YATES SUBDIVISION ACCORDING TO THE PLAT THEREOF ON FILE IN THE OFFICE OF THE CLERK OF THE CIRCUIT COURT OF JACKSON COUNTY, FLORIDA, THENCE CONTINUE SOUTH 0 DEGREES 34 MINUTES EAST, 15 FEET TO THE POINT OF BEGINNING. THENCE CONTINUE SOUTH 0 DEGREES 34 MINUTES EAST, 15 FEET TO THE NORTHEAST CORNER OF LOT 3 OF YATES SUBDIVISION, THENCE SOUTH 89 DEGREES 19 MINUTES WEST, 500 FEET TO THE NORTHWEST CORNER OF LOT 11 OF YATES SUBDIVISION, THENCE NORTH 0 DEGREES 34 MINUTES WEST, 15 FEET, THENCE NORTH 89 DEGREES 19 MINUTES EAST, 200 FEET, THENCE NORTH 0 DEGREES 34 MINUTES WEST, 15 FEET TO THE SOUTHWEST CORNER OF LOT 8 OF YATES SUBDIVISION, THENCE NORTH 89 DEGREES 19 MINUTES EAST, 100 FEET TO THE SOUTHEAST CORNER OF LOT 8 OF YATES SUBDIVISION, THENCE SOUTH 0 DEGREES 34 MINUTES EAST 15 FEET, THENCE NORTH 89 DEGREES 19 MINUTES EAST, 200 FEET TO THE POINT OF BEGINNING.
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 SEPTEMBER 22, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 12th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 1433 OF 2024
Parcel: 35-5N-10-0000-0040-0100
Assessed To:
CATRINIA MARLENE WILLIS, MARY LOU DYKES ESTATE
Description of Property:
COMMENCING AT THE NORTHWEST CORNER OF THE NORTHEAST QUARTER OF SECTION 35, TOWNSHIP 5 NORTH, RANGE 10 WEST, JACKSON COUNTY, FLORIDA, AND RUNNING THENCE SOUTH 88 DEGREES, 40 MINUTES, 18 SECONDS EAST A DISTANCE OF 1330.00 FEET; THENCE SOUTH 02 DEGREES 31 MINUTES 42 SECONDS WEST A DISTANCE OF 36.47 FEET; THENCE NORTH 86 DEGREES 29 MINUTES 42 SECONDS EAST A DISTANCE OF 186.24 FEET TO THE POINT OF BEGINNING; THENCE CONTINUE NORTH 86 DEGREES 29 MINUTES 42 SECONDS EAST ALONG THE SOUTHERLY LINE OF JACKSON CHRISTIAN SCHOOL ROAD, A DISTANCE OF 93.12 FEET; THENCE SOUTH 02 DEGREES 31 MINUTES 42 SECONDS WEST A DISTANCE OF 290.0 FEET; THENCE SOUTH 86 DEGREES 29 MINUTES 42 SECONDS WEST A DISTANCE OF 93.12 FEET; THENCE NORTH 02 DEGREES 31 MINUTES 42 SECONDS EAST A DISTANCE OF 290.00 FEET TO THE POINT OF BEGINNING.
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 SEPTEMBER 22, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 12th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 3135 OF 2024
Parcel: 11-4N-12-0000-0010-0010
Assessed To:
CHAD A CORBIN, YARAH CORBIN
Description of Property:
COMMENCING AT THE NORTHWEST CORNER OF THE NORTHEAST QUARTER OF SECTION 11, TOWNSHIP 4 NORTH, RANGE 12 WEST, JACKSON COUNTY, FLORIDA; THENCE SOUTH 00 DEGREES 28 MINUTES 40 SECONDS WEST, 1308.6 FEET; THENCE NORTH 88 DEGREES 54 MINUTES 10 SECONDS EAST ALONG THE NORTH EDGE OF A DIRT ROAD, 225.00 FEET TO THE POINT OF BEGINNING; THENCE CONTINUE ALONG LAST DESCRIBED COURSE NORTH 88 DEGREES 54 MINUTES 10 SECONDS EAST, 208.71 FEET; THENCE NORTH 01 DEGREE 02 MINUTES 27 SECONDS EAST, 208.71 FEET; THENCE SOUTH 88 DEGREES 54 MINUTES 10 SECONDS WEST 208.71 FEET; THENCE SOUTH 01 DEGREE 02 MINUTES 27 SECONDS WEST, 208.71 FEET TO THE POINT OF BEGINNING.
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 SEPTEMBER 22, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 12th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 3218 OF 2024
Parcel: 02-6N-12-0000-1020-0020
Assessed To:
ANNIE M BRYANT
Description of Property:
COMMENCE AT THE NORTHWEST CORNER OF SECTION 2, TOWNSHIP 6 NORTH, RANGE 12 WEST AND RUN SOUTH ALONG THE WEST LINE OF SECTION 2, 3284.32 FEET TO THE CENTERLINE OF S.R. NUMBER 2 THENCE SOUTH 78 DEGREES 31 MINUTES 30 SECONDS EAST ALONG SAID CENTERLINE 831.05 FEET, THENCE SOUTH 02 DEGREES 54 MINUTES 35 SECONDS EAST 41.12 FEET TO THE SOUTH RIGHT OF WAY LINE OF S.R. NUMBER 2 AND THE POINT OF BEGINNING, THENCE SOUTH 78 DEGREES 31 MINUTES 30 SECONDS EAST ALONG SAID SOUTH RIGHT OF WAY LINE 241.70 FEET, THENCE SOUTH 10 DEGREES 30 MINUTES 30 SECONDS WEST 239.32 FEET ALONG A FENCE LINE, THENCE SOUTH 85 DEGREES 44 MINUTES 40 SECONDS WEST 178.56 FEET ALONG A FENCE LINE, THENCE NORTH 02 DEGREES 54 MINUTES 35 SECONDS WEST 297.28 FEET ALONG A FENCE LINE TO THE POINT OF BEGINNING, CONTAINING 1.27 ACRES, MORE OR LESS, BEING A PART OF NORTHWEST QUARTER OF SOUTHWEST QUARTER OF SECTION 2, TOWNSHIP 6 NORTH, RANGE 12 WEST, JACKSON COUNTY, FLORIDA.
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 SEPTEMBER 22, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 12th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 213 OF 2024
Parcel: 16-3N-08-0000-0090-0012
Assessed To:
DOLORES LUANNE DUDLEY, SARAH DANIELLE DURDEN
Description of Property:
COMMENCE AT A 4 INCH SQUARE CONCRETE MONUMENT (PSM 5337) MARKING THE SOUTHEAST CORNER OF SECTION 16, TOWNSHIP 3 NORTH, RANGE 8 WEST, JACKSON COUNTY, FLORIDA; THENCE NORTH 01 DEGREE 02 MINUTES 57 SECONDS EAST, ALONG THE EAST LINE OF SAID SECTION, A DISTANCE OF 2626.84 TO A HALF INCH IRON ROD AND CAP (LB 7476), MARKING THE SOUTHEAST CORNER OF THE NORTHEAST QUARTER OF SAID SECTION; THENCE NORTH 89 DEGREES 13 MINUTES 42 SECONDS WEST, ALONG THE SOUTH LINE OF THE SOUTHEAST QUARTER OF SAID NORTHEAST QUARTER, A DISTANCE OF 1318.60 FEET TO A HALF INCH IRON ROD AND CAP (LB 7476) MARKING THE SOUTHWEST CORNER OF SAID SOUTHEAST QUARTER OF THE NORTHEAST QUARTER; THENCE NORTH 01 DEGREE 01 MINUTE 41 SECONDS EAST, ALONG THE WEST LINE OF SAID SOUTHEAST QUARTER OF NORTHEAST QUARTER, A DISTANCE OF 894.04 FEET TO A HALF INCH IRON ROD AND CAP (LB 7476), SAID IRON ROD BEING THE POINT OF BEGINNING; THENCE LEAVING SAID WEST LINE, SOUTH 85 DEGREES 51 MINUTES 26 SECONDS EAST, A DISTANCE OF 62.07 FEET TO A HALF INCH IRON ROD AND CAP (LB 7476): THENCE NORTH 01 DEGREE 47 MINUTES 06 SECONDS EAST, A DISTANCE OF 370.93 FEET TO A HALF INCH IRON ROD AND CAP (LB 7476) ON THE SOUTHERLY MAINTAINED RIGHT-OF-WAY LINE OF CHIPS DRIVE; THENCE CONTINUE NORTH 01 DEGREE 47 MINUTES 06 SECONDS EAST, A DISTANCE OF 44.89 FEET TO A HALF INCH IRON ROD AND CAP (LB 7476) ON THE NORTHERLY MAINTAINED RIGHT-OF-WAY LINE OF THE AFORESAID CHIPS DRIVE; THENCE CONTINUE NORTH 01 DEGREE 47 MINUTES 06 SECONDS EAST, A DISTANCE OF 7.79 FEET TO A HALF INCH IRON ROD AND CAP (LB 7476) ON THE NORTH LINE OF THE AFORESAID SOUTHEAST QUARTER OF THE NORTHEAST QUARTER; THENCE NORTH 89 DEGREES 12 MINUTES 16 SECONDS WEST, ALONG SAID NORTH LINE, A DISTANCE OF 67.57 FEET TO A HALF INCH IRON ROD AND CAP (LB 7476) MARKING THE NORTHWEST CORNER OF SAID SOUTHEAST QUARTER OF NORTHEAST QUARTER; THENCE SOUTH 01 DEGREE 01 MINUTE 41 SECONDS WEST, ALONG THE AFORESAID WEST LINE OF SAID SOUTHEAST QUARTER OF NORTHEAST QUARTER, A DISTANCE OF 8.33 FEET TO A HALF INCH IRON ROD AND CAP (LB 7476) ON THE AFORESAID NORTHERLY MAINTAINED RIGHT-OF-WAY LINE OF CHIPS DRIVE; THENCE CONTINUE SOUTH 01 DEGREE 01 MINUTE 41 SECONDS WEST, ALONG SAID WEST LINE, A DISTANCE OF 40.42 FEET TO A HALF INCH IRON ROD AND CAP (LB 7476) ON THE AFORESAID SOUTHERLY RIGHT-OF-WAY LINE OF CHIPS DRIVE; THENCE CONTINUE SOUTH 01 DEGREE 01 MINUTE 41 SECONDS WEST, ALONG SAID WEST LINE, A DISTANCE OF 371.18 FEET TO THE POINT OF BEGINNING. RIGHT-OF-WAY OF CHIPS DRIVE, A COUNTY MAINTAINED ROAD.
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 SEPTEMBER 22, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 12th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given MARK 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 #: 2325 OF 2019
Parcel: 02-2N-11-0087-1690-0140
Assessed To:
BETTIE A CAMPBELL, DEBBIE JO VERSLUIS, DOROTHA HOFFMASTER, JOSEPH HARTMAN IV, MICHAEL G HARTMAN
Description of Property:
LOT 14, BLOCK 169 OF COMPASS LAKE HILLS UNIT FIVE, ACCORDING TO THE PLAT THEREOF AS RECORDED IN PLAT BOOK A-4, PAGE(S) 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.
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 SEPTEMBER 22, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 12th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 648 OF 2024
Parcel: 06-5N-09-0181-0200-0082
Assessed To:
JUAN MOFFITT, TERRY SMITH, THERESA SMITH
Description of Property:
THE WEST HALF OF LOTS 8, 9, 10 AND 11 IN BLOCK 20, ACCORDING TO GREENWOOD INVESTMENT COMPANY’S MAP OF THE TOWN OF GREENWOOD, FLORIDA.
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 SEPTEMBER 29, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 13th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 2687 OF 2024
Parcel: 11-2N-11-0375-00A0-0210
Assessed To:
JASON J PELLINO
Description of Property:
LOT 21, SILVER LAKE ESTATES, AN UNRECORDED PLAT, MORE PARTICULARLY DESCRIBED AS FOLLOWS: COMMENCE AT THE SOUTHWEST CORNER OF SECTION 11, TOWNSHIP 2 NORTH, RANGE 11 WEST, JACKSON COUNTY, FLORIDA; THENCE NORTH ONE DEGREE 45 MINUTES 41 SECONDS EAST, 232.72 FEET TO THE SOUTHERLY RIGHT OF WAY LINE OF SILVER LAKE DR (60 FOOT RIGHT OF WAY); THENCE NORTH 63 DEGREES 43 MINUTES 53 SECONDS EAST ALONG SOUTHERLY RIGHT OF WAY LINE OF SILVER LAKE DRIVE FOR 224.93 FEET; THENCE NORTH 69 DEGREES 28 MINUTES 08 SECONDS EAST ALONG THE SOUTHERLY RIGHT OF WAY LINE OF SILVER LAKE DRIVE FOR 682.89 FEET, THENCE NORTH 20 DEGREES 31 MINUTES 52 SECONDS WEST FOR 60.00 FEET TO THE POINT OF BEGINNING; SAID POINT BEING ON A CURVE CONCAVE NORTHEASTERLY AND HAVING A RADIUS OF 30 FEET; THENCE CONTINUE NORTHEASTERLY ALONG THE CURVING EASTERLY RIGHT OF WAY LINE OF SAID SILVER LAKE DRIVE FOR AN ARC DISTANCE OF 47.12 FEET (CHORD= 42.43 FEET, CHORD BEARING= NORTH 65 DEGREES 31 MINUTES 51 SECONDS WEST); THENCE NORTH 20 DEGREES 31 MINUTES 51 SECONDS WEST FOR 162.23 FEET; THENCE DEPARTING WESTERLY RIGHT OF WAY LINE OF SAID SILVER LAKE DRIVE, NORTH 69 DEGREES 36 MINUTES 43 SECONDS EAST FOR 151.35 FEET; THENCE SOUTH 20 DEGREES 42 MINUTES 07 SECONDS EAST FOR 191.85 FEET; THENCE SOUTH 69 DEGREES 28 MINUTES 09 SECONDS WEST FOR 121.93 FEET TO THE POINT OF BEGINNING, BEING A PORTION OF AFORESAID SECTION 11, TOWNSHIP 2 NORTH, RANGE 11 WEST, JACKSON COUNTY, FLORIDA.
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 SEPTEMBER 22, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 12th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 3425 OF 2024
Parcel: 34-7N-13-0000-0050-0000
Assessed To:
DAVID EARL PELHAM
Description of Property:
A LOT OF LAND, BEGINNING 105 FEET EAST OF THE SOUTHWEST CORNER OF THE SOUTHEAST QUARTER OF THE NORTHWEST QUARTER (SOUTHEAST QUARTER OF NORTHWEST QUARTER) AND RUNNING EAST 105 FEET; THENCE NORTH 210 FEET; THENCE WEST 105 FEET; THENCE SOUTH 210 FEET TO POINT OF BEGINNING; IN SECTION 34, TOWNSHIP 7 NORTH, RANGE 13 WEST, CONTAINING ONE-HALF ACRE, MORE OR LESS.
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 SEPTEMBER 22, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 12th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
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 #: 2212 OF 2019
Parcel: 02-2N-11-0087-1440-0050
Assessed To:
EVANGELINE YASSINE, FARAJ NAJIB YASSINE
Description of Property:
LOT 5, BLOCK 144, 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.
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 SEPTEMBER 29, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 13th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 3342 OF 2024
Parcel: 02-6N-13-0316-0000-0383
Assessed To:
MATTHEW LEE O’BRENNAN
Description of Property:
1/2 ACRE IN SOUTHWEST CORNER OF LOT 38, OLD GRACEVILLE, SAID LOT BEING IN SECTION 34, TOWNSHIP 7 NORTH, RANGE 13 WEST, JACKSON COUNTY, FLORIDA. MORE PARTICULARLY DESCRIBED BY THAT SURVEY DRAWN BY RONALD S. GIBSON, FLA CERT. NUMBER 5308, DATED 5-25-2007: COMMENCE AT A NAIL AND DISK (PLS 5308) MARKING THE SOUTHEAST CORNER OF LOT 38, MAP OF GRACEVILLE, AS PER PLAT THERE OF RECORDED IN PLAT BOOK 1A, PAGE 64A, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA, THENCE RUN NORTH 89 DEGREES 11 MINUTES 28 SECONDS WEST ALONG THE NORTH RIGHT OF WAY LINE OF 12TH AVENUE (24 FOOT RIGHT OF WAY) A DISTANCE OF 166.00 FEET TO A NAIL AND DISK (PLS 5308) AND THE POINT OF BEGINNING; THENCE CONTINUE NORTH 89 DEGREES 11 MINUTES 28 SECONDS WEST ALONG SAID NORTH RIGHT OF WAY LINE A DISTANCE OF 155.37 FEET TO A NAIL AND DISK (PSM 6525) MARKING THE EAST RIGHT OF WAY LINE OF A 30 FOOT RIGHT OF WAY ROAD AS DEPICTED ON THE PLAT OF E.B. SPEARS ADDITION TO GRACEVILLE, AS RECORDED IN PLAT BOOK A4, PAGE 3, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA, THENCE RUN NORTH 15 DEGREES 43 MINUTES 51 SECONDS EAST ALONG SAID EAST RIGHT OF WAY LINE A DISTANCE OF 14.56 FEET TO A 5/8 INCH IRON ROD AND CAP (PLS 5308) MARKING THE SOUTH LINE OF AN EXISTING 20 FEET WIDE DITCH, THENCE RUN NORTH 72 DEGREES 11 MINUTES 30 SECONDS EAST ALONG SAID SOUTH LINE A DISTANCE OF 158.49 FEET TO A 5/8 INCH IRON ROD AND CAP (PLS 5308), THENCE RUN SOUTH 00 DEGREES 27 MINUTES 08 SECONDS EAST, A DISTANCE OF 64.68 FEET TO THE POINT OF BEGINNING, SAID PARCEL BEING A PART OF LOT 38 OF SAID MAP OF GRACEVILLE. AND ALSO: A HOUSE AND LOT BEING KNOWN AS PART OF OLD GREEN REGISTER PLACE, BEING BETTER DESCRIBED AS FOLLOWS: BEGINNING 94 FEET WEST OF THE SOUTHEAST CORNER OF LOT 38, AND RUNNING WEST 72 FEET, THENCE NORTH 58 FEET TO DITCH; THENCE EAST ALONG SOUTH SIDE OF DITCH 72 FEET, THENCE SOUTH 81 FEET TO THE POINT OF BEGINNING, LYING AND BEING IN SECTION 34, TOWNSHIP 7 NORTH, RANGE 13 WEST, JACKSON COUNTY, FLORIDA.
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 SEPTEMBER 22, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 12th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given COUNTY OF JACKSON , 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 #: 2649 OF 2019
Parcel: 02-2N-11-0095-2550-0090
Assessed To:
ABDUL HALEEM MARAFIE
Description of Property:
LOT 9 BLOCK 255, COMPASS LAKE HILLS UNIT SIX, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4, PAGES 141 THROUGH 150, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.
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 SEPTEMBER 29, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 13th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given COUNTY OF JACKSON , 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 #: 2803 OF 2019
Parcel: 12-2N-11-0000-0020-0014
Assessed To:
RAY CONSTANTINETIS
Description of Property:
LOT 13, COMPASS LAKE HILLS UNIT 3A, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4, PAGE 156A, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.
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 SEPTEMBER 29, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 13th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 3463 OF 2024
Parcel: 35-7N-13-0166-00A0-0120
Assessed To:
BETTY MITCHELL, MICHAEL JACKSON
Description of Property:
BEGINNING AT THE NORTHEAST CORNER OF LOT ONE, BLOCK TWO, WILLIAMS SECOND ADDITION TO THE TOWN OF GRACEVILLE, FLORIDA, AND RUNNING EAST 50 FEET, THENCE SOUTH 137 FEET, THENCE WEST 50 FEET, THENCE NORTH 137 FEET TO POINT OF BEGINNING, AND ALL LYING AND BEING IN NORTHEAST QUARTER OF SOUTHEAST QUARTER OF SECTION 35, TOWNSHIP 7 NORTH, RANGE 13 WEST, IN JACKSON COUNTY, FLORIDA.
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 SEPTEMBER 22, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 5th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 3358 OF 2024
Parcel: 02-6N-13-0330-0000-0180
Assessed To:
MYRL BASS
Description of Property:
A LOT OR PARCEL OF LAND LOCATED IN GRACEVILLE, JACKSON COUNTY, FLORIDA AND BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS: COMMENCE AT THE SOUTHEAST CORNER OF THE NORTH HALF OF THE SOUTHWEST QUARTER OF SOUTHWEST QUARTER SECTION 2, TOWNSHIP 6 NORTH, RANGE 13 WEST AND RUN SOUTH 88 DEGREES 28 MINUTES WEST, 20.0 FEET TO THE WEST SIDE OF SOUTH FORREST DRIVE; THENCE CONTINUE SOUTH 88 DEGREES 28 MINUTES WEST A DISTANCE OF 388.0 FEET TO THE POINT OF BEGINNING; THENCE RUN SOUTH 88 DEGREES 28 MINUTES WEST, 97.0 FEET; THENCE RUN NORTH 05 DEGREES 18 MINUTES WEST, 150.0 FEET; THENCE RUN NORTH 88 DEGREES 28 MINUTES EAST, 97.0 FEET; THENCE RUN SOUTH 05 DEGREES 18 MINUTES EAST, 150.0 FEET TO THE POINT OF BEGINNING.
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 SEPTEMBER 22, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 12th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given COUNTY OF JACKSON , 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 #: 3621 OF 2021
Parcel: 02-2N-11-0095-2430-0050
Assessed To:
SUSAN CULLINANE TRUSTEE OF THE SC REVOCABLE TRUST
Description of Property:
LOT 5, BLOCK 243, COMPASS LAKE HILLS UNIT SIX, ACCORDING TO THE PLAT THEREOF, RECORDED IN PLAT BOOK A-4, PAGES 141 THROUGH 150, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.
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 SEPTEMBER 29, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 13th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given HAROLD BARNES , 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 #: 1752 OF 2019
Parcel: 02-2N-11-0084-0390-0240
Assessed To:
MARCOTT PARRISH ESTATE
Description of Property:
LOT 24, BLOCK 39, COMPASS LAKE HILLS, UNIT THREE, ACCORDING TO PLAT THEREOF RECORDED IN PLAT BOOK A-4, PAGES 116A THROUGH 123A, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.
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 SEPTEMBER 29, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 13th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 3436 OF 2024
Parcel: 34-7N-13-0000-0430-0010
Assessed To:
RYAN D SANDLIN
Description of Property:
COMMENCING AT THE SOUTHWEST CORNER OF THE NORTH HALF OF BLOCK B OF THE D.W. CREEL ADDITION TO GRACEVILLE, FLORIDA; THENCE EAST ALONG THE SOUTH LINE OF THE NORTH HALF OF BLOCK B, 75.00 FEET TO THE POINT OF BEGINNING; THENCE CONTINUE EAST ALONG THE SOUTH LINE OF THE NORTH HALF OF BLOCK B, 123.00 FEET; THENCE SOUTH 13 DEGREES 29 MINUTES 45 SECONDS WEST 205.68 FEET TO THE NORTH RIGHT-OF-WAY OF WHITE AVENUE; THENCE WEST ALONG SAID RIGHT-OF-WAY 75.00 FEET; THENCE NORTH 200 FEET TO THE SOUTH LINE OF THE NORTH HALF OF BLOCK B, AND THE POINT OF BEGINNING. SAID PARCEL CONTAINS 0.47 ACRES MORE OR LESS.
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 SEPTEMBER 22, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 12th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 3165 of 2024
Parcel: 35-4N-12-0000-0040-0161
Assessed To:
DIANA MANUELA PENA
Description of Property:
COMMENCE AT THE NORTHWEST CORNER OF SECTION 35, TOWNSHIP 4 NORTH, RANGE 12 WEST AND RUN NORTH 90 DEGREES 00 MINUTES 00 SECONDS EAST, ALONG SECTION LINE 199.75 FEET; THENCE DEPARTING SECTION LINE, RUN SOUTH 00 DEGREES 11 MINUTES 35 SECONDS WEST, 60.00 FEET TO THE SOUTH RIGHT-OF-WAY LINE OF COMET LANE; THENCE RUN ALONG SOUTH RIGHT-OF-WAY LINE, SOUTH 89 DEGREES 58 MINUTES 25 SECONDS EAST 270.00 FEET TO THE POINT OF BEGINNING; THENCE CONTINUE ALONG SAID SOUTH RIGHT-OF-WAY LINE SOUTH 89 DEGREES 58 MINUTES 25 SECONDS EAST, 326.31 FEET; THENCE DEPARTING SAID SOUTH RIGHT-OF-WAY LINE, RUN SOUTH 00 DEGREES 07 MINUTES 51 SECONDS EAST, 229.61 FEET; THENCE NORTH 89 DEGREES 58 MINUTES 25 SECONDS WEST, 327.60 FEET; THENCE NORTH 00 DEGREES 11 MINUTES 28 SECONDS EAST, 229.61 FEET TO THE SOUTH RIGHT-OF-WAY LINE OF COMET LANE AND THE POINT OF BEGINNING: SUBJECT TO: AN INGRESS, EGRESS AND PUBLIC UTILITY EASEMENT OVER AND ACROSS THE EASTERLY 30.00 FEET OF THE PROPERTY DESCRIBED IN O.R.B. 719 PG. 447, BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS: COMMENCE AT THE NORTHWEST CORNER OF SECTION 35, TOWNSHIP 4 NORTH, RANGE 12 WEST, JACKSON COUNTY, FLORIDA; THENCE NORTH 90 DEGREES 00 MINUTES 00 SECONDS EAST, ALONG SECTION LINE, A DISTANCE OF 199.75 FEET; THENCE SOUTH 00 DEGREES 11 MINUTES 35 SECONDS WEST, A DISTANCE OF 60.00 FEET TO THE SOUTH RIGHT-OF-WAY LINE OF COMET LANE; THENCE SOUTH 89 DEGREES 58 MINUTES 25 SECONDS EAST, ALONG SAID RIGHT-OF-WAY LINE, A DISTANCE OF 566.31 FEET TO THE POINT OF BEGINNING; THENCE CONTINUE SOUTH 89 DEGREES 58 MINUTES 25 SECONDS EAST, ALONG SAID RIGHT-OF-WAY LINE, A DISTANCE OF 30.00 FEET; THENCE SOUTH 00 DEGREES 07 MINUTES 51 SECONDS EAST, A DISTANCE OF 229.61 FEET; THENCE NORTH 89 DEGREES 58 MINUTES 25 SECONDS WEST A DISTANCE OF 30.00 FEET; THENCE NORTH 00 DEGREES 07 MINUTES 51 SECONDS WEST, A DISTANCE OF 229.61 FEET TO THE POINT OF BEGINNING. AND SUBJECT TO EASEMENT PER O.R. BOOK 1612 PAGE 158 PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA. ALONG WITH THE FOLLOWING EASEMENT: AN INGRESS AND EGRESS EASEMENT OVER AND ACROSS THE NORTHERLY 20 FEET OF THE PROPERTY DESCRIBED IN O.R. BOOK 1337 PAGE 815 BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS: COMMENCE AT THE NORTHWEST CORNER OF SECTION 35, TOWNSHIP 4 NORTH, RANGE 12 WEST AND RUN NORTH 90 DEGREES 00 MINUTES 00 SECONDS EAST ALONG SECTION LINE 199.75 FEET; THENCE DEPARTING SECTION LINE, RUN SOUTH 00 DEGREES 11 MINUTES 35 SECONDS WEST, 60.00 FEET TO THE SOUTH RIGHT-OF-WAY LINE OF COMET LANE, THENCE SOUTH 89 DEGREES 58 MINUTES 25 SECONDS EAST ALONG SAID RIGHT-OF-WAY LINE, A DISTANCE OF 596.31 FEET TO A 1/2 INCH IRON ROD AND CAP (LB 1355), SAID IRON ROD BEING THE POINT OF BEGINNING; THENCE NORTH 89 DEGREES 57 MINUTES 48 SECONDS EAST ALONG SAID RIGHT-OF-WAY LINE, A DISTANCE OF 202.65 FEET TO A 4 INCH SQUARE CONCRETE MONUMENT (NO ID), THENCE SOUTH 00 DEGREES 11 MINUTES 25 SECONDS WEST ALONG THE WEST RIGHT-OF-WAY LINE OF COMET LANE, A DISTANCE OF 527.33 FEET TO A 1/2 INCH IRON ROD AND CAP (PSM 2142), THENCE LEAVING SAID RIGHT-OF-WAY LINE, NORTH 89 DEGREES 48 MINUTES 35 SECONDS WEST, A DISTANCE OF 199.70 FEET TO A 1/2 INCH IRON ROD AND CAP (PSM 2142), THENCE NORTH 00 DEGREES 07 MINUTES 51 SECONDS WEST, A DISTANCE OF 526.54 FEET TO THE POINT OF BEGINNING. TOGETHER WITH A 1999 MERI DOUBLE WIDE MOBILE HOME WITH THE FOLLOWING SERIAL NUMBERS: FLHMLCY143319691A AND FLHMLCY14331969B
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 SEPTEMBER 22, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 12th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given SAMMIE D SIMMONS & DONNA G. SIMMONS , 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 #: 692 OF 2019
Parcel: 23-5N-09-0000-0220-0000
Assessed To:
ROBERT NICHOLAS MATTHEWS
Description of Property:
BEGIN AT THE SOUTHEAST CORNER OF NORTH HALF OF SOUTHEAST QUARTER, SECTION 23, TOWNSHIP 5 NORTH, RANGE 9 WEST, THENCE WEST 1,386 FEET TO POINT OF BEGINNING; THENCE WEST 379 FEET TO THE SOUTHEAST CORNER OF THE LAND DEEDED TO GUY LEE BRYANT BY DEED RECORDED IN O.R. BOOK 65, PAGE 137; THENCE NORTH 467 FEET, THENCE WEST 123 FEET, THENCE NORTH 853 FEET TO THE NORTH LINE OF SAID NORTH HALF OF SOUTHEAST QUARTER, THENCE EAST 502 FEET, THENCE SOUTH 1,320 FEET TO POINT OF BEGINNING. ALSO: BEGIN AT THE SOUTHEAST CORNER OF THE NORTH HALF OF SOUTHEAST QUARTER OF SECTION 23, TOWNSHIP 5 NORTH, RANGE 9 WEST; THENCE WEST 924 FEET TO THE POINT OF BEGINNING; THENCE WEST 462 FEET; THENCE NORTH 1,320 FEET; THENCE EAST 452 FEET: THENCE SOUTH 1,320 FEET TO POINT OF BEGINNING. ALSO: COMMENCE AT THE SOUTHEAST CORNER OF THE NORTH HALF OF THE SOUTHEAST QUARTER OF SECTION 23, TOWNSHIP 5 NORTH, RANGE 9 WEST, AND RUN WEST 1890.0 FEET, THENCE RUN NORTH 467.0 FEET TO AN IRON PIPE, THE POINT OF BEGINNING. THENCE RUN NORTH 853.0 FEET TO A CONCRETE MONUMENT, THENCE RUN WEST 324.0 FEET TO A CONCRETE MONUMENT, THENCE RUN SOUTH 853.0 FEET TO AN IRON PIPE, THENCE RUN EAST 324.0 FEET TO THE POINT OF BEGINNING. CONTAINING 6.34 ACRES MORE OR LESS AND LYING AND BEING IN THE NORTH HALF OF THE SOUTHEAST QUARTER OF SAID SECTION, JACKSON COUNTY, FLORIDA. ALSO: FROM THE NORTHEAST CORNER OF THE SOUTHEAST QUARTER OF THE SOUTHEAST QUARTER OF SECTION 23, TOWNSHIP 5 NORTH, RANGE 9 WEST, RUN WEST 13 HALF CHAINS, THENCE RUN SOUTH 13.2 CHAINS TO THE POINT OF BEGINNING OF THE PARCEL OF LAND HEREIN CONVEYED, THENCE RUN SOUTH 13.2 CHAINS, THENCE EAST 13 HALF CHAINS, THENCE NORTH 13.2 CHAINS, THENCE WEST 13 HALF CHAINS TO THE POINT OF BEGINNING, SAID PARCEL CONTAINING 17 THREE QUARTER ACRES MORE OR LESS. SAID LANDS LYING AND BEING A PART OF THE SOUTHEAST QUARTER OF THE SOUTHEAST QUARTER OF SECTION 23, TOWNSHIP 5 NORTH, RANGE 9 WEST AND A PART OF THE NORTHEAST QUARTER OF THE NORTHEAST QUARTER OF SECTION 26, TOWNSHIP 5 NORTH, RANGE 9 WEST. ALSO: FROM THE NORTHEAST CORNER OF SOUTHEAST QUARTER OF SOUTHEAST QUARTER OF SECTION 23, TOWNSHIP 5 NORTH, RANGE 9 WEST RUN WEST 13.5 CHAINS, SOUTH 13.2 CHAINS, EAST 13.5 CHAINS; NORTH 13.2 CHAINS TO POINT OF BEGINNING. SAID PARCEL CONTAINING 18 ACRES MORE OR LESS. LESS AND EXCEPT ANY ROAD RIGHT OF WAY. LESS AND EXCEPT THAT PORTION LYING IN SECTION 26, TOWNSHIP 5 NORTH, RANGE 9 WEST, JACKSON COUNTY, FLORIDA.
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 SEPTEMBER 29, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 13th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
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 #: 2251 OF 2019
Parcel: 02-2N-11-0087-1520-0240
Assessed To:
MATTHIEU CHATELIN
Description of Property:
LOT 24, BLOCK 152, 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.
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 SEPTEMBER 29, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 13th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given COUNTY OF JACKSON , 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 #: 572 OF 2019
Parcel: 24-4N-09-0297-0000-0090
Assessed To:
KATE WEEKS, WILLIAM MCCOY WEEKS
Description of Property:
COMMENCE AT THE NORTHWEST CORNER OF THE SOUTHEAST QUARTER OF SECTION 24, TOWNSHIP 4 NORTH, RANGE 9 WEST, AND RUN SOUTH 89 DEGREES 30 MINUTES EAST 350.0 FEET TO THE POINT OF BEGINNING; FROM THENCE RUN SOUTH 89 DEGREES 30 MINUTES EAST 150.0 FEET; THENCE RUN NORTH 00 DEGREES 30 MINUTES EAST 200.0 FEET; THENCE RUN NORTH 89 DEGREES 30 MINUTES WEST 150.0 FEET; THENCE RUN SOUTH 00 DEGREES 30 MINUTES WEST 200.0 FEET TO THE POINT OF BEGINNING, AND BEING IN THE SOUTHWEST QUARTER OF THE NORTHEAST QUARTER OF SAID SECTION. ALSO KNOWN AS LOT NUMBER 9 OF MINTON SUBDIVISION OF AN UNRECORDED PLAT.
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 SEPTEMBER 29, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 13th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 3360 of 2024
Parcel: 02-6N-13-0355-00C0-0180
Assessed To:
TODD NEIGHOFF
Description of Property:
LOTS 18, 19 AND 20, IN BLOCK C, REGISTER ADDITION TO THE CITY OF GRACEVILLE, JACKSON COUNTY, FLORIDA.
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 SEPTEMBER 22, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 12th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given HAROLD BARNES , 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 #: 2540 OF 2022
Parcel: 20-5N-11-0000-0240-0000
Assessed To:
CORINE DOWLING, JERRY RUSS
Description of Property:
BEGIN AT SOUTHWEST CORNER OF NORTHWEST QUARTER OF SOUTHEAST QUARTER OF SECTION 20, TOWNSHIP 5 NORTH, RANGE 11 WEST AND GO NORTH 210 FEET, EAST 150 FEET FOR STARTING POINT, AND GO EAST 60 FEET, SOUTH 48 FEET, WEST 60 FEET, NORTH 48 FEET TO STARTING POINT BEING IN NORTHEAST CORNER OF ONE ACRE OWNED BY HUGH WHITE.
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 SEPTEMBER 29, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 13th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 1287 OF 2024
Parcel: 21-4N-10-0000-0030-0120
Assessed To:
JAMES P TYUS, KITTY MARTIN
Description of Property:
COMMENCING AT THE NORTHEAST CORNER OF SECTION 21, TOWNSHIP 4 NORTH, RANGE 10 WEST, JACKSON COUNTY, FLORIDA; THENCE SOUTH 01 DEGREE 23 MINUTES WEST, ALONG THE CENTERLINE OF STATE ROAD NO. 73, 999.60 FEET; THENCE NORTH 88 DEGREES 46 MINUTES WEST 271.50 FEET; THENCE SOUTH 01 DEGREE 23 MINUTES WEST, 77.30 FEET TO THE POINT OF BEGINNING: THENCE CONTINUE SOUTH 01 DEGREE 23 MINUTES WEST, 320.0 FEET; THENCE NORTH 88 DEGREES 46 MINUTES WEST, 175.0 FEET; THENCE NORTH 01 DEGREE 23 MINUTES EAST, 200.0 FEET; THENCE NORTH 56 DEGREES 50 MINUTES 33 SECONDS EAST, 212.45 FEET TO THE POINT OF BEGINNING. ALSO A PERPETUAL EASEMENT FOR INGRESS AND EGRESS DESCRIBED AS FOLLOWS: COMMENCING AT THE NORTHEAST CORNER OF SECTION 21 AND RUNNING THENCE SOUTHERLY ALONG THE CENTERLINE OF FLORIDA STATE HIGHWAY #73 A DISTANCE OF 1297.57 FEET; THENCE NORTH 88 DEGREES 46 MINUTES WEST A DISTANCE OF 70.00 FEET; THENCE SOUTH 01 DEGREE 23 MINUTES WEST A DISTANCE OF 99.33 FEET TO THE POINT OF BEGINNING OF AN EASEMENT LYING 50.0 FEET TO THE LEFT OF THE FOLLOWING DESCRIBED COURSES; THENCE NORTH 88 DEGREES 46 MINUTES WEST A DISTANCE OF 201.50 FEET; THENCE NORTH 88 DEGREES 46 MINUTES WEST 330.0 FEET; THENCE NORTH 85 DEGREES 31 MINUTES WEST 127.62 FEET; THENCE NORTH 83 DEGREES 03 MINUTES WEST 60.5 FEET: THENCE NORTH 79 DEGREES 35 MINUTES 10 SECONDS WEST 181.4 FEET; THENCE NORTH 61 DEGREES 35 MINUTES 36 SECONDS WEST 350 FEET OR AS MUCH AS TO REACH THE EAST LINE OF THE NORTHWEST QUARTER OF NORTHEAST QUARTER OF SAID SECTION 21, TO THE END OF SAID EASEMENT. SAID PROPERTY LYING IN THE NORTHEAST OF SECTION 21, TOWNSHIP 4 NORTH, RANGE 10 WEST, JACKSON COUNTY, FLORIDA.
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 SEPTEMBER 29, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 13th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
IN THE CIRCUIT COURT OF FOURTEENTH JUDICIAL CIRCUIT,
IN AND FOR JACKSON COUNTY, FLORIDA
CASE NO.: 2026CA000029
DIVISION:
FIRST FEDERAL BANK,
Plaintiff,
vs.
WILLIAM K MOTT, et. al.,
Defendants.
___________________________________________________________/
CLERK’S NOTICE OF SALE
NOTICE IS GIVEN that, in accordance with the Final Judgment of Foreclosure entered on July 13, 2026 in the above-styled cause, I will sell to the highest and best bidder for cash on September 24, 2026 at 11:00 am (CST), at https://jackson.realforeclose.com/:
BEGIN 70 YARDS N OF THE SW CORNER OF SW 1/4 OF SW 1/4,
SECTION 32, T4N, R9W, AND RUN EAST 140 YARDS, THENCE
NORTH 350 YARDS, THENCE WEST 140 YARDS, THENCE
SOUTH 350 YARDS, TO POINT OF BEGINNING, BEING A PART
OF THE SW 1/4 OF THE SW 1/4, SECTION 32, T4N, R9W;
ALONG WITH A THIRTY (30) FOOT WIDE EASEMENT
DESCRIBED AS:
COMMENCE AT A 1/2 INCH IRON PIPE MARKING THE
SOUTHWEST CORNER OF SECTION 32, T4N, R9W, OF
JACKSON COUNTY, FLORIDA; THENCE N01°31`16”E, ALONG
THE WEST LINE OF SAID SECTION, 1183.69 FEET TO THE
POINT OF BEGINNING; THENCE N01°31`16”E, 30.00 FEET;
THENCE S89°06`21”W, 60.55 FEET TO A POINT ON THE
EASTERLY RIGHT OF WAY LINE OF MT. CELLO CHURCH
ROAD; THENCE S00°53`39”E, ALONG SAID RIGHT OF WAY
LINE, 30.00 FEET; THENCE DEPARTING SAID RIGHT OF WAY
ON A BEARING OF S89°06`21”W, 60.55 FEET TO THE POINT OF
BEGINNING;
AND
1-CRIM, DOUBLEWIDE MOBILE HOME, S/N CALS1074A;
1-CRIM, DOUBLEWIDE MOBILE HOME, S/N CALS1074B;
Property Address: 1844 Mt Cello Road, Marianna, FL 32448
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: August 26, 2026.
CLAYTON O. ROOKS, III, CLERK
JACKSON COUNTY CIRCUIT COURT
By: Nicole S. Warner
Deputy Clerk
AMERICANS WITH DISABILITIES ACT
Persons with a disability needing special accommodation in order to access court facilities or participate in a court proceeding at any courthouse or court program, should within two (2) days of receipt of notice, contact Court Administration to request such an accommodation. Please contact the following: Court Administration, P.O. Box 826, Marianna, Florida 32447; Phone: 850-718-0026; Hearing & Voice Impaired: 1-800-955-8771; Email: ADARequest@jud14.flcourts.org
L9183
Dates of publications: 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 3310 OF 2024
Parcel: 02-5N-13-0000-0050-0000
Assessed To:
PEGGY L MILLER, WILLIAM G MILLER ESTATE
Description of Property:
TWO ACRES IN THE NORTHEAST CORNER OF NORTHWEST QUARTER OF SOUTHWEST QUARTER OF SECTION 2, TOWNSHIP 5 NORTH, RANGE 13 WEST, IN JACKSON COUNTY, FLORIDA. AND THAT PART OF THE NORTHWEST QUARTER OF THE SOUTHWEST QUARTER OF SECTION 2, LYING WEST OF THE GALILEE AND CHIPLEY PUBLIC ROAD; ALL OF SAID LAND BEING IN TOWNSHIP 5 NORTH, RANGE 13 WEST, IN JACKSON COUNTY, FLORIDA AND A STRIP OF LAND ONE HUNDRED FEET WIDE ACROSS THE NORTHWEST QUARTER OF THE SOUTHWEST QUARTER OF SECTION 2 TOWNSHIP 5 NORTH, RANGE 13 WEST, FORMERLY CONVEYED TO BIRMINGHAM, COLUMBUS AND ST ANDREWS RAILROAD AS A RAILROAD RIGHT-OF-WAY. LESS AND EXCEPT THOSE CERTAIN LANDS AS DESCRIBED IN BOOK 1400 PAGE 537 OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.
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 SEPTEMBER 29, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 13th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 3331 OF 2024
Parcel: 02-6N-13-0106-00B0-0061
Assessed To:
GLORIA F WALKER
Description of Property:
COMMENCE AT THE SOUTHEAST CORNER OF BLOCK “B” OF CRUTCHFIELD’S ADDITION TO GRACEVILLE, JACKSON COUNTY, FLORIDA; THENCE RUN SOUTH 86 DEGREES 54 MINUTES EAST ALONG OLD FENCE LINE A DISTANCE OF 150 FEET; THENCE NORTH A DISTANCE OF 141 FEET; THENCE NORTH 86 DEGREES 54 MINUTES WEST, A DISTANCE OF 150 FEET; THENCE SOUTH ALONG OLD FENCE LINE A DISTANCE OF 141 FEET, TO POINT OF BEGINNING. SAID LOT BEING A PART OF SOUTHEAST QUARTER OF NORTHWEST QUARTER; SECTION 2, TOWNSHIP 6 NORTH, RANGE 13 WEST, JACKSON COUNTY, FLORIDA. ALSO: BEGINNING AT A POINT 690 FEET SOUTH AND 230 FEET EAST OF THE NORTHWEST CORNER OF THE SOUTHEAST QUARTER OF THE NORTHWEST QUARTER OF SECTION 2; TOWNSHIP 6 NORTH, RANGE 13 WEST, SAID POINT BEING AT THE SOUTHEAST CORNER OF BLOCK B IN CRUTCHFIELD’S ADDITION TO GRACEVILLE, THENCE EAST 103 YARDS (309) FEET; THENCE NORTH 47 YARDS (141 FEET) THENCE WEST 103 YARDS (309 FEET); THENCE SOUTH 47 YARDS (141 FEET) TO THE POINT OF BEGINNING. LESS LOT PREVIOUSLY CONVEYED TO GRANTEES AS DESCRIBED IN THAT CERTAIN DEED RECORDED IN O.R. BOOK 203 PAGE 780, PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.
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 SEPTEMBER 29, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 13th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE TO BIDDERS
SCHEDULE A: RUNWAY 8-26 REHABILITATION;
SCHEDULE B: TAXIWAY “B” RECONSTRUCTION at
MARIANNA MUNICIPAL AIRPORT
CITY OF MARIANNA, FLORIDA
Notice is hereby given that the City of Marianna will receive sealed bids at the City of Marianna City Hall, City Commission Room, Attn: Clerk’s Office, 2895 Jefferson Street, Marianna, Florida 32446 (850-482-4353) until 1:00 p.m. Central time (CDT) on Tuesday, October 6, 2026, for the Runway 8-26 Rehabilitation Project and Taxiway “B” Reconstruction Project at the Marianna Municipal Airport, Marianna, Fl. Bids must be submitted in a sealed envelope clearly marked “BID ENCLOSED: SCHEDULE A: RUNWAY 8-26 REHABILITATION and SCHEDULE B: TAXIWAY “B” RECONSTRUCTION; MARIANNA MUNICIPAL AIRPORT.” Bids will be publicly opened and read aloud immediately following the bid due date.
The project consists of providing all labor, materials, machinery, tools, equipment and other means of construction necessary and incidental to the completion of the work shown on the plans and described in the specifications included, but not necessarily limited to the following:
Mobilize, provide erosion control, asphalt milling, asphalt paving, and pavement markings for a 4,900 ft x 100 ft runway, and shoulders.
Demolish and reconstruct full-depth asphalt pavement, provide erosion control, and install taxiway lighting, signage, and pavement markings for the 35 ft wide Taxiway “B,” including the Taxiway B2 and B3 connectors to Runway 8-26.”
The contract time for substantial completion of the work included shall be 240 calendar days from the date of the “Notice to Proceed (NTP).” The final project completion shall be 270 calendar days from the date of the “Notice to Proceed (NTP)”.
Beginning on Thursday September 3, 2026, digital copies of the documents may be obtained from AVCON, INC., 320 Bayshore Drive, Suite A, Niceville, Florida 32578, (850) 678-0050, upon payment of a non-refundable fee of twenty dollars ($20.00) per set, payable to AVCON, INC. Hard copies may be provided for an additional charge.
Bid security in the amount of at least five percent (5%) of the total bid must be submitted with the bid. The bid security may be either a certified check or a proposal guaranty bond executed by a surety company authorized to do business in the State of Florida. Bid security shall be made payable to the City of Marianna. The successful contractor must be able to furnish proof of required insurance, a 100% Performance Bond, and a 100% Labor and Materials Payment Bond, and shall begin execution of this contract within five (5) calendar days following the date of the Notice to Proceed.
Funding for this project is being provided by the Florida Department of Transportation and will be subject to all applicable requirements of the Federal Aviation Administration and U.S. Department of Transportation grant assurances.
The successful contractor will be required to comply with all provisions of the Federal Government Equal Employment Opportunity clauses issued by the Secretary of Labor on May 21, 1968, and published in the Federal Register (41 CFR Part 60-1, 33 F.R. 7804). The successful contractor must comply with the Occupational Safety and Health Act, the Contract Work Hours and Safety Standards Act (CWHSSA), Title VI of the Civil Rights Act of 1964 and Executive Order 11246.
The City of Marianna has an approved Disadvantaged Business Enterprise (DBE) Program for Airport Improvement Program projects which the successful contractor must comply with. The DBE participation goal for this project is 5% and compliance requirements are listed in the project documents.
A non-mandatory PreBid Conference will be conducted at the Terminal Building of the Marianna Municipal Airport at 3689 Industrial Park Drive, Marianna, Florida 32446 on Tuesday September 15, 2026, at 10:00 a.m. Central time (CDT). Questions relating to the Project Documents will be answered at that time. Attendance by prospective prime contractors is strongly recommended.
The City of Marianna City Commission reserves the right, in its sole and absolute discretion, to reject, to cancel, or withdraw this bid at any time and waive any irregularities in the bid process. The City reserves the right to award any contract to the respondent which it deems to offer the best overall service; therefore, the City is not bound to award any contract based on the lowest quoted price. The City, in its sole and absolute discretion, also reserves the right to waive any minor defects in the process and to accept the bid deemed to be in the City’s best interest. No faxed Proposals will be accepted.
OWNER’S CONTACT:
Clay Wells
Public Works Director
City of Marianna
2895 Jefferson Street
Marianna, Florida 32446
Tel: 850-482-4353
ENGINEER’S CONTACT:
John Collins, P.E.
Project Manager
AVCON, INC.
320 Bayshore Drive, Suite “A”
Niceville, Florida 32578
Tel: 850-678-0050
All bids should be addressed as follows:
BID ENCLOSED:
SCHEDULE A: RUNWAY 8-26 REHABILITATION
SCHEDULE B: TAXIWAY “B” RECONSTRUCTION
MARIANNA MUNICIPAL AIRPORT
City of Marianna City Commission
Attention: Clerk’s Office
2895 Jefferson Street
Marianna, Florida 32446
By:
City of Marianna
L9193
Dates of publication: 9/3/2026, 9/10/2026
IN THE CIRCUIT COURT FOR JACKSON COUNTY, FLORIDA
File No. 26000165CP AXMX Division Probate
IN RE: ESTATE OF EMILY WILLIAMS,
Deceased.
NOTICE OF ACTION FOR SUMMARY ADMINISTRATION TO: JAMES TODD WILLIAMS
Last known address: 4991 Leeward Dr, Pensacola, FL, 32507
YOU ARE NOTIFIED that an action has been filed in the Circuit Court of the Fourteenth Judicial Circuit, in and for Jackson County, Florida, for the probate of Emily Williams, where you are named as a beneficiary.
You are required to serve a copy of any written response of objection, if any, to:
MOONRAY LAW, PLLC
c/o Justin T. Moonray, Esq. 1032 E Brandon Blvd #9933
Brandon, Florida 33511
on or before October 4 2026, and file the original with the Clerk of this Court, at the Jackson County Courthouse, 4445 Lafayette Street, Marianna, FL 32446, either before service on Petitioner’s attorney or immediately thereafter; or a default will be entered against you for the relief demanded in the Petition for Summary Administration.
WITNESS my hand and seal of this Court on August, 4, 2026.
CLAYTON O. ROOKS, III
As Clerk of the Court
By Bonnie Nesmith
As Deputy Clerk
First Publication on
September 3, 2026.
L9189
Dates of publications: 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 662 of 2024
Parcel: 11-5N-09-0000-0020-0020
Assessed To:
LATONIA M WRIGHT, MARY LEE MACK ESTATE, NEVILLE DESHAUN MACK
Description of Property:
COMMENCE AT AN EXISTING CONCRETE MONUMENT MARKING THE NORTHWEST CORNER OF THE NORTHEAST QUARTER OF SECTION 11, TOWNSHIP 5 NORTH, RANGE 9 WEST, JACKSON COUNTY, FLORIDA, AND CALL THIS THE POINT OF BEGINNING; THENCE SOUTH 01 DEGREES 22 MINUTES 23 SECONDS WEST ALONG THE WESTERLY LINE OF THE NORTHEAST QUARTER OF SAID SECTION 11 A DISTANCE OF 368.93 FEET TO A CONCRETE MONUMENT, THENCE SOUTH 88 DEGREES 39 MINUTES 38 SECONDS EAST A DISTANCE OF 241.03 FEET TO A CONCRETE MONUMENT SET ON THE WESTERLY EDGE OF SYLVANIA PLANTATION ROAD (A GRADED COUNTY ROAD FORMERLY KNOWN AS OLD MILTON ROAD), THENCE NORTH 20 DEGREES 01 MINUTES 00 SECONDS EAST ALONG THE WESTERLY EDGE OF SAID ROAD A DISTANCE OF 389.44 FEET TO A CONCRETE MONUMENT SET ON THE NORTHERLY LINE OF THE NORTHEAST QUARTER OF SAID SECTION 11, THENCE NORTH 88 DEGREES 39 MINUTES 38 SECONDS WEST ALONG THE NORTHERLY LINE OF THE NORTHEAST QUARTER OF SAID SECTION 11 A DISTANCE OF 365.53 FEET TO THE POINT OF BEGINNING. THE ABOVE DESCRIBED PARCEL IS LOCATED IN THE NORTHWEST QUARTER OF THE NORTHEAST QUARTER OF SECTION 11, TOWNSHIP 5 NORTH, RANGE 9 WEST, JACKSON COUNTY, FLORIDA.
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 SEPTEMBER 29, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 13th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE OF APPLICATION FOR TAX DEED
Notice Is Hereby Given FIG 20, LLC FBO SEC PTY , 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 #: 1411 OF 2024
Parcel: 33-5N-10-0304-0310-0010
Assessed To:
ERIK R GUSTAFSON, IONA GUSTAFSON, RICHARD GUSTAFSON
Description of Property:
LOT NUMBER 1, IN BLOCK 31, NORTH HIGHLANDS SUBDIVISION IN THE CITY OF MARIANNA, JACKSON COUNTY, FLORIDA.
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 SEPTEMBER 29, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 13th day of August, 2026.
Clayton O. Rooks, III Clerk of Court, Jackson County Florida By: Lisa Williams, Deputy Clerk
Publication Dates: 08/20/2026, 08/27/2026, 09/03/2026, 09/10/2026
NOTICE TO CREDITORS IN THE CIRCUIT COURT FOR JACKSON COUNTY, FLORIDA PROBATE DIVISION
CASE NO. 2026-CP-000197
IN RE: ESTATE OF PHILLIP O’BAR, Deceased.
The administration of the estate of PHILLIP O’BAR, deceased, whose date of death was SEPTEMBER 15, 2025, is pending in the Circuit Court for JACKSON County, Florida, Probate Division, the address of which is 4445 LAFAYETTE ST., MARIANNA, FL 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. ALL CLAIMS NOT FILED WITHIN THE TIME PERIODS SET FORTH IN FLORIDA STATUTES SECTION 733.702 WILL BE FOREVER BARRED.
NOTWITHSTANDING THE TIME PERIOD SET FORTH ABOVE, ANY CLAIM FILED TWO (2) YEARS OR MORE AFTER THE DECEDENT’S DATE OF DEATH IS BARRED.
A Personal Representative or curator 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, applies, or may apply, unless a written demand is made by a creditor as specified under s. 732.2211.
The date of first publication of this notice is: 09/03/2026
MATTHEW MCCONNELL, Esq. Florida Bar No. 126161
Attorney for Personal Representative
Dickman Law Firm
Post Office Box 111868
Naples, FL 34108
T: 239-434-0840 -
F : 239-434-0940
MARK O’BAR JR Personal Representative 11698 FM 901 Sadler, TX 76264
L9184
Dates of publications: 09/03/2026, 09/10/2026
IN THE CIRCUIT COURT FOR THE 14TH JUDICIAL CIRCUIT,
IN AND FOR WASHINGTON COUNTY, FLORIDA
PROBATE DIVISION
File No. 25000144CPAXMX
IN RE: ESTATE OF
ELLIE MAE GARVINE,
Deceased.
__________________________/
NOTICE TO CREDITORS
The administration of the estate of ELLIE MAE GARVINE, Deceased, whose date of death was February 9, 2025, is pending in the Circuit Court for WASHINGTON County, Florida, Probate Division, the address of which is 1293 Jackson Ave., Chippley, FL 32428. 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 WITHIN 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.
ALL CLAIMS NOT FILED WITHIN THE TIME PERIODS SET FORTH IN SECTION 733.702 OF THE FLORIDA PROBATE CODE 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.
A personal representative or curator 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 sections 732.216-732.228, applies, or may apply, unless a written demand is made by a creditor as specified under section 732.2211.
The date of first publication of this notice is September 3, 2026.
Attorney for Personal Representative:
Scott R. Bugay, Esquire
Florida Bar No. 5207
2501 Hollywood Blvd. Suite 206
Hollywood, Florida 33020
Telephone: (954)767-3399
Fax: (305) 945-2905
Primary Email:
Secondary Email:
WAYNE GARVINE, Personal Representative
L9194
Dates of publications: 09/03/2026, 09/10/2026
IN THE CIRCUIT COURT OF JACKSON COUNTY, FLORIDA
Case No.: 25000221CAAXMX
Innovations Federal Credit Union n/k/a Innovations Financial
Credit Union,
Plaintiff,
vs.
David Jerome Henderson,
John Doe#1, an unknown tenant in possession and
John Doe #2, an unknown tenant in possession,
Defendants.
__________________________/
NOTICE OF FORECLOSURE SALE PURSUANT TO CHAPTER 45, FLORIDA STATUTES
NOTICE IS GIVEN that pursuant to a Summary Final Judgment of Foreclosure dated August 17, 2026, in Case Number 25000221CAAXMX, of the Circuit Court in and for Jackson County, Florida, in which Innovations Financial Credit Union is the Plaintiff, and David Jerome Henderson, John Doe #1, an unknown tenant in possession and John Doe #2, an unknown tenant in possession, are the Defendants, the Clerk of Court will sell to the highest and best bidder for cash online at www.jackson.realforeclose.com, at 11:00 A.M. CST on September 17, 2026, the following-described property set forth in the Final Judgment of Foreclosure:
Lots 3, 4, 13, 14, Block C, Cottondale, in NW 1/4 of SE 1/4, Being in Section 31, Township 5 North, Range 11 West, in Jackson County, Florida.
Notice is also given pursuant to § 45.031(2)(f), Florida Statutes, that 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 within 60 days after the sale.
DATED: August 21, 2026
JACKSON COUNTY
Clerk of the Court
By: Kira Sharp
As Deputy Clerk
L9188
Dates of publications: 09/03/2026, 09/10/2026
NOTICE OF REGULAR MEETING
NOTICE IS HEREBY GIVEN BY THE JACKSON COUNTY BOARD OF COUNTY COMMISSIONERS OF ITS INTENT TO CONDUCT A PUBLIC MEETING TO REVIEW THE
Graceville Correctional Facility Modification 2026337- A request for a modification to an existing site plan to add 3 new recreation yards with canopies along with associated utilities and walking paths totaling 35,000 square feet of impervious surface. The project is located at 5168 Ezell Road in unincorporated Jackson County.
Anderson Columbia Borrow Pit Expansion 2026451- A request to expand an existing borrow pit formally known as Baxter’s Borrow Pit. This expansion is to excavate an additional 77.5 acres of the 147-acre parcel. Total pre and post excavation area is 107 acres. The borrow pit is located on the west side of Pittman Hill Road approximately 1.57 miles south of the intersection of Pittman Hill Road and McCormick Road unincorporated Jackson County.
FOLLOWING AND OTHER BUSINESS:
The regular meeting will be held on September 8, 2026, at 9:00 a.m. in the Board of County Commission Meeting Room of the Jackson County Administration Building at 2864 Madison Street, Marianna, Florida. The documents may be inspected at the Jackson County Community Development Department at 4979 Healthy Way, Suite B, Marianna, FL, 32446. People wishing to comment may do so in person at the public hearing or by 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 Administrative Support at Jackson County Community Development no later than 3 days prior to the meeting. The Administrative Support may be contacted at 4979-B Healthy Way, Marianna, FL, 32446, (850) 482-9637, or (800) 955-8771 (TDD).
L916(4)6
Date of publication: 8/27/2026
CITY OF MARIANNA
Invitation to Bid
NOTICE is hereby given to all interested persons or firms that sealed bids will be accepted by the Marianna City Clerk, at City Hall, located at 2895 Jefferson Street, Marianna, Florida 32446, until 2:00 p.m. on Thursday, October 1, 2026 for the following item:
BID NUMBER: RFP# 2026-6
BID TITLE: Realtor Services
The City of Marianna (City) seeks proposals from qualified realtor firms or qualified individuals to provide the realtor services needed and required by the Commissioners and City Manager. Work shall be performed in accordance with Exhibit 2 Scope of Work. Contractors and Contractor Staff/Firm shall be licensed, certified, or otherwise authorized to sell or broker real estate in Florida. Proposals may be deemed non-responsive if not accompanied by proof of licensure.
Bids will be opened and recorded at the City of Marianna City Commission Chambers at 2:00 pm CST, Thursday, October 1, 2026.
Specifications and General Condition Bid Packets may be obtained from www.cityofmarianna.com. Information or inquiries may be made in writing by contacting William Long, City Manager at wlong@mariannafl.city.
IMPORTANT
All proposals shall be submitted in complete original form.
Sealed proposals must be delivered or mailed to City Hall in a sealed package, clearly marked on the outside, and addressed to:
City of Marianna Clerk’s Office, 2895 Jefferson Street, Marianna, FL 32446, RFP #2026-6, Realtor Services.
Proposals received after the above date and time will be returned unopened.
Award notice will be publicly announced at the next regular meeting of the City of Marianna City Commission following bid acceptance date if possible. Bid awards will be made to the best bidder. The City of Marianna reserves the right to reject any and all bids and waive any informalities and irregularities in the bids received.
L9194
Dates of publications: 09/03/2026, 09/10/2026
INVITATION TO BID
Chipola College is extending an invitation to all qualified companies to submit a bid to perform all work associated with the Building D Science Lab Fume Hood Additions, Marianna, Florida.
Sealed bids will be received on September 10, 2026, until 10:00 AM, Central Time, in the Board Room in the Public Service Building at Chipola College, 3094 Indian Circle, Marianna, Florida 32446. The bids shall be opened and read aloud at that time. The work shall consist of the addition of two pass through laboratory fume hoods and associated mechanical, electrical, and architectural work in accordance with the Plans and Specifications prepared by WATFORD ENGINEERING, 4452 Clinton Street, Marianna, Florida 32466.
Bids shall be a lump sum price; segregated bids will not be accepted.
Drawings and specifications may be examined at the office of the Engineer.
Contractors may obtain documents at the office of the Engineer, 4452 Clinton Street, Marianna, FL 32466. A deposit of $100 per set will be required, made payable to Watford Engineering. Plan and specification deposits by Contractors will be refunded if the Contractor submits a bonafide bid and documents are returned to the Engineer within five calendar days after the bid opening in usable condition. The Engineer’s decision on usable condition shall be final.
A mandatory Pre-Bid Meeting shall be held for all concerned parties on September 1, 2026 at the Board Room in the Public Service Building at Chipola College, 3094 Indian Circle, Marianna, Florida 32446 at 10:00 AM Central Time. Notification of any changes in meeting time/date will be made only to listed plan holders.
The Owner reserves the right to reject any or all Bids, accept Bids in any order or combination, accept or reject portions of Bids, make modifications to the work after bidding, and waive any informalities in the Bids if deemed in its best interest to do so. No bid may be withdrawn for sixty (60) days after the actual closing time for receipt of bids
L9140
8/20/2026, 8/27/2026,9/3/2026
IN THE CIRCUIT COURT OF THE FOURTEENTH JUDICIAL CIRCUIT
IN AND FOR JACKSON COUNTY, FLORIDA.
Case No.: 26-157 CP
IN RE: The Estate of CHARLES W. BREWER,
Deceased.
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NOTICE TO CREDITORS
The administration of the Estate of Charles W. Brewer, deceased, whose date of death was February 26, 2026, File Number 26-157 CP, is pending in the Circuit Court for Jackson County, Florida, Probate Division, the address of which is Post Office Drawer 510, Marianna, Florida 32447. 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 has been served must file their claims with this court WITHIN THE LATER OF 3 MONTHS AFTER THE DATE OF THE FIRST PUBLICATION OF THIS NOTICE OR 30 DAYS AFTER THE TIME 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.
ALL CLAIMS NOT SO FILED WILL BE FOREVER BARRED.
NOTWITHSTANDING THE TIME PERIOD SET FORTH ABOVE, ANY CLAIM FILED TWO (2) YEARS OR MORE AFTER THE DECEDENT’S DATE OF DEATH IS BARRED.
A Personal Representative or Curator 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 sections 732.216-732.228, applies, or may apply, unless a written demand is made by a creditor as specified under section 732.2211.
The date of first publication of this notice is September 3, 2026.
TOM BRADY
Personal Representative
ELIZABETH M. SIMPSON
Attorney forPersonal Representative
Post Office Box 761
Marianna, Florida 32447
(850) 482-6600
Florida Bar No. 614092
simpsonlawoffice@centurylink.net
L9195 Dates of publications: 09/03/2026, 09/10/2026
IN THE CIRCUIT COURT FOR JACKSON COUNTY, FLORIDA
PROBATE DIVISION
IN RE: ESTATE OF
PATRICK G. WINELANDER,
Deceased.
File No.: 26000200CPAXMX
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NOTICE TO CREDITORS
The administration of the estate of PATRICK G. WINELANDER, deceased, whose date of death was May 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, 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 August 27, 2026.
Attorney for Personal Representative:
THOMAS C. TYLER, JR., ESQ.
735 E. Venice Avenue, Suite 200
Venice, FL 34285
FBN: 0911585
(941) 412-3451
Personal Representative:
HARRY WINELANDER
L9146
Dates of publication: 8/27/2026, 9/3/2026
The Jackson County School Board announces the following workshop and meeting schedule during September 2026. Individuals requesting to address the school board during the “Citizen’s Request” section, or to speak to a particular item of the agenda, should arrive prior to the meeting to complete a “Request to Speak” card. The agendas will be posted to the district website at www.jcsb.org.
**All events listed below will be held at the Jackson County School Board, 2903 Jefferson Street, Marianna, Florida
Training – No Voting
Thursday, September 10, 2026
Type: Head Start Training of the Superintendent &
Board Members - Open to the Public
Time: 3:30 PM
Regular Board Workshop
Thursday, September 10, 2026
Type: Regular Board Workshop - Open to the Public
Time: 5:00 PM
Special Board Meeting
Thursday, September 10, 2026
Type: Special Board Meeting to Approve the Annual Financial
Report - Open to the Public
Time: Immediately Following the 5 PM Workshop
Public Hearing
Tuesday, September 15, 2026
Type: Public Hearing – Approval of the 26-27 Finance Millage &
Final Budget - Open to the Public
Time: 5:01 PM
Regular Board Meeting
Tuesday, September 15, 2026
Type: Regular Board Meeting – Open to the Public
Time: Immediately following the 5:01 Public Hearing
For Additional Information Contact:
Hunter Nolen, Superintendent of Schools
850-482-1200 extension 30225
L9192
Date of publication: 09/03/2026
ADVERTISEMENT FOR BIDS
Sealed bids for the construction of Portable Water Well No. 4 Project, Project No. CDBG-MT-141 will be received by the City of Cottondale at the office of the City Hall located at 2659 Front Street, Cottondale, Florida 32431, until 10:00 a.m. Local Time, October 1, 2026 and then publicly opened and read aloud.
Work on the project consist of, in general, the construction of Well No. 4 including well house, equipment, piping, generator, site work, 8” water main and all appurtenances necessary to complete the work.
The Owner requires the project to be completed within two hundred and ten (210) consecutive calendar days. Plans and specifications may be examined at the City of Cottondale at City Hall at 2659 Front Street, Cottondale, Florida 32431, and at the office of Baker Engineers, LLC, 267 East Nelson Avenue, DeFuniak Springs, Florida 32435.
Copies of the plans and specifications may be obtained at the office of Baker Engineers, LLC, 267 East Nelson Avenue; DeFuniak Springs, Florida 32435, upon receipt of a non-refundable deposit of $100.00 for each set. Contractor may receive PDF copy of the documents at no charge by contacting rwlee54@gamil.com.
All Bids must be submitted in a sealed envelope bearing on the outside the name of the Bidder, Bidder’s license number, address, and name of the project. Envelopes containing bids must be delivered to The City of Cottondale, 2659 Front Street, Cottondale, Florida 32431 and addressed as follows: “Portable Water Well No. 4 Project CDBG-DMT-141.”
All contractors preparing bids shall submit with the bid documents evidence of a current Florida General Contractor’s or Underground Utility License, evidence (with original seal of the State of Florida) of proper registration with the Florida Secretary of State as a foreign corporation, and a Certificate of Good Standing as a Foreign Corporation from the State of Florida Department of Revenue. Additionally, all contractors preparing bids shall submit, with the bid documents, evidence of the proper licensure of all subcontractors. Subcontractor licensure shall be in accordance with the subcontractors designated scope of work. Bids submitted by any contractor without these documents included will be rejected.
The Owner reserves the right to reject any or all bids and to waive any informalities, or to reject any or all bids, and to award the contract to the lowest, responsible, responsive bidder. All bidders shall submit, upon request, a list of projects successfully completed in the last 3 years, having at a minimum the same scope of work and approximate construction cost as specified in this project. All bidders must comply with requirements of the Contractor’s Licensing Law of the State of Florida and be certified for the type of work on which the proposal is submitted. Each bidder must deposit with his bid, security in the amount, form and subject to the conditions provided in the Information for Bidders. The successful bidder will be required to submit 100% performance and payment bonds.
All bidders must comply with the President’s Executive Order Number 11246 which prohibits discrimination in employment regarding race, creed, color, sex, or national origin. All bidders must comply with Title VI of the Civil Rights Act of 1964, the Davis-Bacon Act, the Anti-Kickback Act, and the Contract Workhours Act.
Attention of bidders is particularly called to the requirements as to conditions of employment to be observed and minimum wage rates to be paid under the contract. This project is funded by financed by Rebuild Florida Mitigation General Infrastructure Program (CDBG-MT-141).
No bidder may withdraw his bid within 60 days after the actual date of the opening thereof.
THE CITY OF COTTONDALE IS AN EQUAL EMPLOYER, FAIR HOUSING AND HANDICAP ACCESSIBLE JURISDICTION.
L9165 Date of publication: 8/27/2026
Notice Under Fictitious Name Law Pursuant to Section 865.09, Florida Statutes
NOTICE IS HEREBY GIVEN that the undersigned, desiring to engage in business under the fictitious name of Easy Roadside Service: Located at 6840 Brown Dr.: Jackson County in the City of Bascom: Florida, 32423 intends to register the said name with the Division of Corporations of the Florida Department of State,Tallahassee, FL and/or Clerk of the Circuit Court of Jackson County, FL.
L9167
Date of publications: 09/03/2026
CITY OF MARIANNA, FLORIDA
2895 Jefferson Street
Marianna, Florida 32446
REQUEST FOR PROPOSALS (RFP) # 2026-8
WATER STORAGE TANK MAINTENANCE PROGRAM
RFP Date/
INFORMATION Time
Date Issued September 1,
2026
Proposal Due October 1,
Date 2026
Proposal Opening
Time 2:00 PM
Proposal Contact Clay Wells
Telephone 850-482-4129
The City of Marianna invites qualified water storage tank maintenance firms to submit proposals for a long-term, full-service water storage tank maintenance program in accordance with the requirements contained in this Request for Proposals.
PROPOSALS RECEIVED AFTER THE DATE AND TIME SPECIFIED ABOVE WILL NOT BE OPENED OR CONSIDERED.
L9168
Date of publication: 09/03/2026
IN THE CIRCUIT COURT OF THE FOURTEENTH JUDICIAL CIRCUIT
IN AND FOR JACKSON COUNTY, FLORIDA
In Re: Estate of:
PROBATE DIVISION
GAYLE M. TATUM,
File No: 2026-212CP
Deceased.
NOTICE OF ADMINISTRATION AND NOTICE TO CREDITORS
The Administration of the estate of Gayle M. Tatum, deceased, whose date of death was June 18, 2026, is pending in the Circuit Court for Jackson County, Florida, Probate Division, the mailing address of which is Clayton O. Rooks III, Clerk of Court, Attention: Probate Division, Post Office Drawer 510, Marianna, Florida 324. The estate is testate and the decedent’s will is dated March 18, 2010. The names and addresses of the personal representative and personal representative’s attorney are set forth below.
Any interested person on whom a copy of the notice of administration is served must object to the validity of the will (or any codicil), qualifications of the personal representative, venue, or jurisdiction of the court, by filing a petition or other pleading requesting relief in accordance with the Florida Probate Rules, WITHIN 3 MONTHS AFTER THE DATE OF SERVICE OF A COPY OF THE NOTICE ON THE OBJECTING PERSON, OR THOSE OBJECTIONS ARE FOREVER BARRED.
Any person entitled to exempt property is required to file a petition for determination of exempt property WITHIN THE TIME PROVIDED BY LAW OR THE RIGHT TO EXEMPT PROPERTY IS DEEMED WAIVED. Any person entitled to elective share is required to file an election to take elective share WITHIN THE TIME PROVIDED BY LAW.
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 WITHIN 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.
ALL CLAIMS NOT FILED WITHIN THE TIME PERIODS SET FORTH IN SECTION 733.702 OF THE FLORIDA PROBATE CODE 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 August 27, 2026.
Attorneys for Personal Representative:
FUQUA & MILTON, P.A.
By: s/ H. Matthew Fuqua
H. MATTHEW FUQUA
Florida Bar No. 0451101
A. CLAY MILTON
Florida Bar No. 013185
4450 Lafayette Street (32446)
Post Office Box 1508
Marianna, Florida 32447
Telephone: (850) 526-2263
Personal Representative:
s/ John F. Tatum, IV
JOHN F. TATUM, IV
92 Lee Road 2213
Salem, Alabama 36874
L9146
Dates of publication: 8/27/2026, 9/3/2026
Notice of Final Agency Action Taken by the
Northwest Florida Water Management District
Notice is given that Environmental Resource permit number IND-063-331633-1 was issued on August 27, 2026 to Anderson Columbia Co. for the construction of a surface water management system Baxter’s Borrow Pit. The project is located at 891 Pittman Hill Rd, Jackson County.
The application file is available online and can be accessed through the District’s e-Permitting Portal at:
https://permitting.sjrwmd.com/nwepermitting/jsp/Search.do?theAction= PermitNumSearch. If you have any questions or are experiencing difficulty viewing the electronic application, please contact us at (850) 951-4660.
A person whose substantial interests are affected by the District permitting decision may petition for an administrative hearing in accordance with Sections 120.569 and 120.57, Florida Statutes, or may choose to pursue mediation as an alternative remedy under Section 120.573, Florida Statutes, and Rules 28-106.111 and 28-106.401-404, Florida Administrative Code. Petitions must comply with the requirements of Florida Administrative Code, Chapter 28-106 and be filed with (received by) the District Clerk located at District Headquarters, 81 Water Management Drive, Havana, FL 32333-4712. Petitions for administrative hearing on the above application must be filed within twenty-one (21) days of publication of this notice or within twenty-six (26) days of the District depositing notice of this intent in the mail for those persons to whom the District mails actual notice. Failure to file a petition within this time period shall constitute a waiver of any right(s) such person(s) may have to request an administrative determination (hearing) under Sections 120.569 and 120.57, F.S., concerning the subject permit. Petitions which are not filed in accordance with the above provisions are subject to dismissal.
Because the administrative hearing process is designed to formulate final agency action, the filing of a petition means that the District’s final action may be different from the position taken by it in this notice. Persons whose substantial interests will be affected by any such final decision of the District on the application have the right to petition to become a party to the proceedings, in accordance with the requirements set forth above.
L9190 Date of publications: 09/03/2026
NOTICE OF PUBLIC HEARING
NOTICE OF PUBLIC HEARING IS HEREBY GIVEN BY THE JACKSON COUNTY HOUSING DIVISION OF INTENT TO CONDUCT PUBLIC HEARING ON THE AFFORDABLE HOUSING ADVISORY COMMITTEE’S 2026 INCENTIVE STRATEGIES RECOMMENDATION REPORT AND LOCAL HOUSING ASSISTANCE PLAN.
The public hearing will be held Thursday, September 10, at 3:30 p.m. in the Ernie Padgett Board Room of the Jackson County Administration Building at 2864 Madison Street, Marianna, Florida. The documents may be inspected at the Jackson County Community Development Office 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 Housing Office.
As a recipient of State Housing Initiative Partnership (SHIP) funds, Jackson County established an affordable housing advisory committee in August of 2008 as required by the Florida Statute section 420.9076. The Affordable Housing Advisory Committee (AHAC) is responsible for reviewing policies, land development regulations, the Comprehensive Plan Policy, and other aspects of the County’s policies and procedures that affect the cost of housing. In addition, the AHAC is responsible for making recommendations to encourage affordable housing.
The AHAC is required to annually submit an incentive report that includes recommendations by the committee, as well as comments on the implementation of incentives in at least eleven distinct areas. This public hearing is for comments on the final report which will be presented to the Jackson County Board of County Commissioners at the upcoming September 22, 2026, meeting at 6:00 p.m.
In accordance with the Americans with Disabilities Act, persons needing a special accommodation to participate in this meeting should contact the Community Development Director no later than 3 days prior to the meeting. The Office may be contacted at (850) 482-9637, or (800) 955-8771 (TDD) and is located at 4979 Healthy Way, Suite B, Marianna, FL, 32446.
L9186
Date of publication: 09/03/2026
NOTICE OF PUBLIC MEETING
TRI-COUNTY AIRPORT AUTHORITY
The Tri-County Airport Authority (“Authority”) announces a public meeting to which all interested persons are invited to attend. The Authority is a legal entity and public body created pursuant to the provisions of Chapter 69-534, Florida Statutes, and House Bill # 2859, July 9, 1969, as amended by House Bill # 1375, July 1, 2020. This Public Hearing portion of the meeting will be to consider the Operating and Capital Budgets for the Fiscal Year commencing October 1, 2026, and such other business as may be placed on the approved monthly agenda. The meeting will be held at 5:00 p.m. on Tuesday, September 8, 2026, at the Tri-County Airport Terminal Building, 1983 Tri-County Airport Road, Bonifay, FL 32425. If a person decides to appeal any decision made by the Authority Board with respect to any matter considered at the meeting, such person will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing special accommodation to participate in this proceeding should contact the Administrative Assistant, 850-703-6808 at the Airport office, at least three (3) business days prior to the date of the meeting. If you have any questions or would like a copy of the meeting agenda, contact Ross Statham, at (850) 658-3513, Tri-County Airport Authority Secretary.
TRI-COUNTY AIRPORT AUTHORITY
L9144
Dates of publication: 8/27/2026, 9/3/2026
Tri-County Community Council, Inc. is seeking an experienced, dedicated, and community-minded professional to serve as the Executive Director.
The Executive Director will provide overall leadership and management of the organization, working closely with the Board of Directors, staff, community partners, and funding sources to advance the Agency’s mission and ensure effective delivery of programs and services.
Education: Master’s degree or Bachelor’s degree with combination of education & experience.
Salary: Competitive and based on experience and qualifications. Benefits available.
Applications may be obtained from any Tri-County Community Council office or online at www.tricountycommunitycouncil.com
For more information, call Joel Paul, Jr. at 850-547-3689
To Apply:
Submit an agency application:
Tri-County Community Council, Inc.
Attn: Joel Paul, Jr.
P.O. Box 1210
Bonifay, FL 32425
Application Deadline: September 25, 2026
Tri-County Community Council, Inc. is an Equal Opportunity Employer.
L9186
Date of publication: 09/03/2026
REQUEST FOR PROPOSALS
JACKSON COUNTY
Sealed proposals will be accepted by the Jackson County Board of County Commissioners at the Purchasing Office located at the Jackson County Administration building, 2864 Madison Street, Marianna, FL 32448 for the following project:
SOLICITATION
NUMBER: 2526-23
PROJECT NAME: Contingency Food Services
SUBMISSION DEADLINE: October 08 2026 by 2:00pm Central Time
SUBMISSION OPENING: Proposals will be opened and recorded by the Purchasing Office of the Jackson County Board of County Commissioners located at 2864 MADISON STREET, Marianna, Florida 32448 on October 08 2026 at 2:00pm Central Time, or shortly thereafter.
Specifications and official RFP Documents can be accessed online at Central Bidding (www.centralbidding.com). For questions related to the electronic bidding process, please call Central Bidding at 225-810-4814. Electronic Submissions may be submitted at Central Bidding (www.centralbidding.com). Questions regarding the specifications or RFP should be directed to Tyler Schaeffer, Procurement Officer by email at schaeffert@jacksoncountyfl.gov.
List of bidders and awards (if any) shall be announced at a meeting of the Jackson County Board of County Commissioners. Award will be made to the best proposer, but the right is reserved to reject any or all responses.
Board of County Commissioners
By: Jamey Westbrook
BOARD CHAIRMAN Clayton. O. Rooks
CLERK OF CIRCUIT COURT
L9185
Date of publication: 09/03/2026
IN THE CIRCUIT COURT OF THE
FOURTEENTH JUDICIAL CIRCUIT
IN AND FOR JACKSON COUNTY,
FLORIDA
DRY CREEK PLANTATION, LLC,
A Florida limited liability company,
Plaintiff,
vs. CASE NUMBER: 26-CA-120
TIMOTHY A. GIBBS, JR., UNKNOWN
SPOUSE OF TIMOTHY A. GIBBS, JR.,
STATE OF FLORIDA and UNKNOWN
TENANT #1 AT 1529 AZO LANE,
MARIANNA, FLORIDA (name being
fictitious to account for unknown parties
in possession of property);
Defendants.
/
NOTICE OF ACTION
TO: TIMOTHY A. GIBBS, JR., UNKNOWN SPOUSE OF TIMOTHY A. GIBBS, JR. and UNKNOWN TENANT #1 AT 1529 AZO LANE, MARIANNA, FLORIDA
YOU ARE NOTIFIED that a Complaint to Foreclose a Mortgage has been filed against you by DRY CREEK PLANTATION, LLC, and you are required to serve a copy of your written defenses to it, if any, on A. Clay Milton, Esq., Plaintiff’s Attorney, whose address is Post Office Box 1508, Marianna, Florida 32447, on or before September 11, 2026. You must file the original of your written defenses with the Clerk of the Circuit Court, Jackson County Courthouse, Post Office Drawer 510, Marianna, Florida 32447, either before service on petitioner’s attorney or immediately after service. Otherwise, a default will be entered against you for the relief demanded in the Complaint.
DATED this the 5th day of August, 2026.
CLAYTON O. ROOKS, III, Clerk
Jackson County, Florida
BY: /s/
As Deputy Clerk
L9097
8/13/2026, 8/20/2026, 8/27/2026, 9/3/2026
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 #: 1929 OF 2019
Parcel: 02-2N-11-0084-0790-0090
Assessed To:
ERICH J HESSE, MARY M HESSE
Description of Property:
LOT 9, BLOCK 79, COMPASS LAKE HILLS UNIT THREE, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4 AT PAGES 116A THROUGH 123A, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.
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 06, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 21st day of August, 2026.
Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida
By: Lisa Williams, Deputy Clerk
L9152
Dates of publications: 08/27/2026, 09/03/2026, 09/10/2026, 09/17/2026
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 #: 1717 OF 2019
Parcel: 02-2N-11-0083-10AF-0010
Assessed To:
YANG SHI
Description of Property:
LOT 1, BLOCK AF, COMPASS LAKE HILLS UNIT TWO, ACCORDING TO THE MAP OR PLAT THEREOF AS RECORDED IN PLAT BOOK A-4, PAGES 111A-115A, PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.
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 06, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 21st day of August, 2026.
Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida
By: Lisa Williams, Deputy Clerk
L9153
Dates of publications: 08/27/2026, 09/03/2026, 09/10/2026, 09/17/2026
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 #: 1721 OF 2019
Parcel: 02-2N-11-0083-10AG-0080
Assessed To:
ROBERT T KELLY
Description of Property:
LOT 8, BLOCK AG, 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.
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 06, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 21st day of August, 2026.
Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida
By: Lisa Williams, Deputy Clerk
L9159
Dates of publications: 08/27/2026, 09/03/2026, 09/10/2026, 09/17/2026
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 #: 1612 of 2019
Parcel: 02-2N-11-0083-00F0-0030
Assessed To:
JENNIFER F SANDLIN, RYAN D SANDLIN, TOBIAS PROPERTIES, LLC
Description of Property:
LOT 3, BLOCK F, 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.
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 06, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 21st day of August, 2026.
Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida
By: Lisa Williams, Deputy Clerk
L9160
Dates of publications: 08/27/2026, 09/03/2026, 09/10/2026, 09/17/2026
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 #: 1905 OF 2019
Parcel: 02-2N-11-0084-0740-0240
Assessed To:
EVELYN H BROCHU, FELICIEN BROCHU
Description of Property:
LOT 24, BLOCK 74, COMPASS LAKE HILLS UNIT THREE, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4 AT PAGES 116A THROUGH 123A, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.
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 06, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 21st day of August, 2026.
Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida
By: Lisa Williams, Deputy Clerk
L9161
Dates of publications: 08/27/2026, 09/03/2026, 09/10/2026, 09/17/2026
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 #: 1952 OF 2019
Parcel: 02-2N-11-0086-0840-0060
Assessed To:
CHARLES ALAKUA
Description of Property:
LOT 6, BLOCK 84, OF COMPASS LAKE HILLS UNIT FOUR, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A, PAGES 124 THROUGH 129 INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.
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 06, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 21st day of August, 2026.
Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida
By: Lisa Williams, Deputy Clerk
L9154
Dates of publications: 08/27/2026, 09/03/2026, 09/10/2026, 09/17/2026
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 #: 1886 OF 2019
Parcel: 02-2N-11-0084-0710-0070
Assessed To:
MARJORIE SCHEFFERS, RUDY J SCHEFFERS
Description of Property:
LOT 7, BLOCK 71, COMPASS LAKE HILLS UNIT THREE, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4 AT PAGES 116A THROUGH 123A, INCLUSIVE OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.
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 06, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 21st day of August, 2026.
Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida
By: Lisa Williams, Deputy Clerk
L9155
Dates of publications: 08/27/2026, 09/03/2026, 09/10/2026, 09/17/2026
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 #: 1885 OF 2019
Parcel: 02-2N-11-0084-0710-0010
Assessed To:
ROLANDO M ENRIQUEZ
Description of Property:
LOT 1, BLOCK 71, COMPASS LAKE HILLS UNIT THREE, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4, PAGES 116A THROUGH 123A, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.
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 06, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 21st day of August, 2026.
Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida
By: Lisa Williams, Deputy Clerk
L9162
Dates of publications: 08/27/2026, 09/03/2026, 09/10/2026, 09/17/2026
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 #: 1940 OF 2019
Parcel: 02-2N-11-0086-0800-0270
Assessed To:
FLORIDA FAIRWAYS, INC
Description of Property:
LOT 27, BLOCK 80, COMPASS LAKE HILLS UNIT FOUR, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4, PAGES 124 THROUGH 129 INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.
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 06, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 21st day of August, 2026.
Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida
By: Lisa Williams, Deputy Clerk
L9163
Dates of publications: 08/27/2026, 09/03/2026, 09/10/2026, 09/17/2026
IN THE CIRCUIT COURT OF THE FOURTEENTH JUDICIAL CIRCUIT
IN AND FOR JACKSON COUNTY, FLORIDA
In Re: Estate of:
PROBATE DIVISION
JOHN VINSON CARTER,
File No: 2026-208CP
Deceased.
NOTICE OF ADMINISTRATION AND NOTICE TO CREDITORS
The Administration of the estate of John Vinson Carter, deceased, whose date of death was June 8, 2026, is pending in the Circuit Court for Jackson County, Florida, Probate Division, the mailing address of which is Clayton O. Rooks III, Clerk of Court, Attention: Probate Division, Post Office Box 510, Marianna, Florida 32447. The estate is intestate. The names and addresses of the personal representative and personal representative’s attorney are set forth below.
Any interested person on whom a copy of the notice of administration is served must object to the validity of the will (or any codicil), qualifications of the personal representative, venue, or jurisdiction of the court, by filing a petition or other pleading requesting relief in accordance with the Florida Probate Rules, WITHIN 3 MONTHS AFTER THE DATE OF SERVICE OF A COPY OF THE NOTICE ON THE OBJECTING PERSON, OR THOSE OBJECTIONS ARE FOREVER BARRED.
Any person entitled to exempt property is required to file a petition for determination of exempt property WITHIN THE TIME PROVIDED BY LAW OR THE RIGHT TO EXEMPT PROPERTY IS DEEMED WAIVED. Any person entitled to elective share is required to file an election to take elective share WITHIN THE TIME PROVIDED BY LAW.
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 WITHIN 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.
ALL CLAIMS NOT FILED WITHIN THE TIME PERIODS SET FORTH IN SECTION 733.702 OF THE FLORIDA PROBATE CODE 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 August 27, 2026.
Attorneys for Personal Representative:
FUQUA & MILTON, P.A.
By: s/ A. Clay Milton
A. CLAY MILTON
Florida Bar No. 013185
H. MATTHEW FUQUA
Florida Bar No. 0451101
4450 Lafayette Street (32446) Post Office Box 1508
Marianna, Florida 32447
Telephone: (850) 526-2263
Personal Representative:
s/ Clyde C. Carter, Jr.
CLYDE C. CARTER, JR.,
7370 Hemlock Court
Denver, North Carolina 28037
L9145
Dates of publication: 8/27/2026, 9/3/2026
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 #: 1944 OF 2019
Parcel: 02-2N-11-0086-0810-0100
Assessed To:
KOFI GYASI
Description of Property:
LOT 10, BLOCK 81, OF COMPASS LAKE HILLS, UNIT FOUR, A SUBDIVISION ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A, PAGES 124 THROUGH 129, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.
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 06, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 21st day of August, 2026.
Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida
By: Lisa Williams, Deputy Clerk
L9164
Dates of publications: 08/27/2026, 09/03/2026, 09/10/2026, 09/17/2026
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 #: 1611 OF 2019
Parcel: 02-2N-11-0083-00F0-0020
Assessed To:
JENNIFER F SANDLIN, RYAN D SANDLIN, TOBIAS PROPERTIES, LLC
Description of Property:
LOT 2, BLOCK F, CORRECTED PLAT OF COMPASS LAKE HILLS, UNIT TWO ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4, AT 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.
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 06, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 21st day of August, 2026.
Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida
By: Lisa Williams, Deputy Clerk
L9149
Dates of publications: 08/27/2026, 09/03/2026, 09/10/2026, 09/17/2026
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 #: 1916 OF 2019
Parcel: 02-2N-11-0084-0760-0270
Assessed To:
FERRERE DHAITI INC
Description of Property:
LOT 27, BLOCK 76, COMPASS LAKE HILL UNIT THREE, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A-4, PAGES 116A THROUGH 123A, INCLUSIVE, OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.
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 06, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 21st day of August, 2026.
Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida
By: Lisa Williams, Deputy Clerk
L9156
Dates of publications: 08/27/2026, 09/03/2026, 09/10/2026, 09/17/2026
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 #: 1719 OF 2019
Parcel: 02-2N-11-0083-10AF-0040
Assessed To:
MURIEL CHAPEK
Description of Property:
LOT 4, BLOCK AF, 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.
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 06, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 21st day of August, 2026.
Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida
By: Lisa Williams, Deputy Clerk
L9157
Dates of publications: 08/27/2026, 09/03/2026, 09/10/2026, 09/17/2026
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 #: 1947 OF 2019
Parcel: 02-2N-11-0086-0820-0170
Assessed To:
M G LAND & HOMES, LLC
Description of Property:
LOT 17, BLOCK 82, COMPASS LAKE HILLS UNIT FOUR, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK A AT PAGES 124 THROUGH 129, INCLUSIVE OF THE PUBLIC RECORDS OF JACKSON COUNTY, FLORIDA.
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 06, 2026 at 11:00 AM Central Time or any subsequently scheduled sale date.
Dated this 21st day of August, 2026.
Clayton O. Rooks, III
Clerk of Court,
Jackson County Florida
By: Lisa Williams, Deputy Clerk
L9158
Dates of publications: 08/27/2026, 09/03/2026, 09/10/2026, 09/17/2026
