JMI releases 2026 Florida policy priorities, including property tax reform

The James Madison Institute (JMI) has released its 2026 Florida policy priorities^[1], highlighting reforms or protections the organization believes are needed in government, education, business, health care, and technology and innovation.

The group shares its priorities with state lawmakers and members of Congress from Florida.

“We look forward to working with Senate President (Ben) Albritton, Speaker Danny Perez, committee chairs, members, and Governor DeSantis to further the cause for liberty and cement Florida as the blueprint for conservative governance that propels prosperity,” JMI Senior Vice President Logan Padgett said.

JMI, which promotes free market capitalism, limited government, rule of law and economic liberty, is calling for property tax reform. But the group stopped short of calling for eliminating property taxes altogether, a priority of Gov. Ron DeSantis.

JMI’s proposal calls for supporting policies “that promote housing affordability and homeownership,” including by “reducing local government’s unhealthy reliance on ad valorem taxes.”

That has been a common refrain among Chief Financial Officer Blaise Ingoglia, who has been spearheading^[2] the Florida Department of Government Efficiency (DOGE) effort at the city and county level by combing through local budgets to root out what he defines as waste and fraud. Ingoglia has repeatedly stated that governments can and should reduce ad valorem taxes by cutting pork from their budgets.

As it pertains to government, JMI policy priorities for the upcoming year also include protecting Florida’s litigation system “by addressing reasonable limitations on the use of third-party litigation financing, imposing appropriate safeguards on litigation finance and requiring disclosure” when such financing is utilized.

That process involves a third party providing upfront funds to cover legal fees and costs related to a case in return for a portion of any eventual settlement or financial award. Supporters argue it’s necessary to allow individuals who may not have the means to cover out-of-pocket legal costs to seek redress for grievances against them. But critics argue it creates a litigious environment and promotes frivolous lawsuits.

Also related to torts, JMI is calling on lawmakers to “resist efforts by billboard attorneys to weaken recent reforms” it says are stabilizing the state’s property insurance market. Those reforms made it more difficult to sue an insurer.

The 2023 measure (HB 837^[3]) referenced included several provisions protecting insurers from what supporters claimed was an unnecessarily high risk of litigation. One provision in particular helped insurers by limiting “bad faith” lawsuits. Critics of the law, such as lawyers, are working to roll back provisions.

JMI says protecting the 2023 law is critical to keep property insurance rates affordable. It’s also calling for bringing new insurers into the market to further drive costs down.

The group is also eyeing solutions to Florida’s housing affordability crisis by removing or reforming government obstacles, such as land-use regulations, impact fees and permitting processes. JMI is also calling for policies that promote housing supply solutions, such as accessory dwelling units and building code changes to reduce obstacles to new construction.

On education, JMI is calling for more “education freedom” at the local, state and national level. Locally, the organization wants lawmakers to preempt zoning and land use restrictions “that hinder the spread of microschools, hybrid programs, and other innovative education enterprises.” Specifically, JMI wants to ensure such programs can lease space in unused public school classrooms.

The priorities also call for enhancing Florida’s universal school voucher program by allowing students to take classes on an a-la-carte basis at public schools by paying a fee.

Nationally, JMI is calling for Florida’s school voucher program to be used as a model for a federal education tax credit scholarship program.

“Florida continues to lead the nation in K-12 education freedom, but we’ve still got some work to do. Last year, 41,000 scholarship-receiving families had to opt for ‘Plan B’ because there weren’t enough school choice options available nearby. To address this supply problem, public policymakers need to lift regulatory barriers that are hindering the growth of new education enterprises,” said William Mattox, Senior Director of the Marshall Center for Education Freedom, JMI.

“These policy ideas are a win-win — good for students and good for public schools’ bottom line.”

On health care, JMI is encouraging lawmakers to increase choice and competition to drive costs down, including by expanding scope of practice for dental therapists and certain psychiatric nurses.

JMI’s priorities for technology and innovation are its most robust section in this year’s list, tackling digital freedom, artificial intelligence, communications taxation, cybersecurity, broadband and workforce.

As AI becomes more and more prevalent in daily use, JMI wants Florida to expand digital literacy by implementing AI standards to teach students how to use the technology effectively and responsibly, including by understanding both the capabilities and limitations of the emerging technology.

JMI is also calling for policies that would help position Florida as a leader in AI through innovation-friendly regulation that encourages investment while still ensuring responsible development. That includes regulatory certainty for businesses.

JMI wants lawmakers to oppose legislation requiring government ID verification for digital platforms while supporting alternative age verification methods to protect kids.

The priority is likely in response to 2024 legislation (HB 3^[4]) that took effect at the beginning of this year requiring identification to access websites containing content harmful to minors, such as pornography. That law did require use of an anonymous age-verification system that did not allow the third-party verifier to retain personal data. Despite that provision, the online pornography giant Pornhub blocked access to its site in Florida in response to the legislation.

Another JMI item calls for making permanent Florida’s ban on municipal Communications Services Taxes (CST) and eliminating redundant communications taxes JMI says are burdening consumers and discouraging broadband investment in underserved communities. Currently, there is a three-year moratorium on local CSTs, but it expires next year.

The policy priorities also call for strengthening Florida’s cybersecurity resilience by expanding public-private partnerships for cybersecurity workforce development and establishing safe harbor legal protections for those that follow cybersecurity standards to encourage security investments; maximizing broadband infrastructure investment by ensuring federal broadband funds are deploying the most cost-effective technologies to rural and underserved communities and eliminating certain regulatory barriers; and promoting workforce flexibility.

“Sacramento, Albany, and Denver have strangled their tech sectors with heavy-handed regulations over the past year, and now red states are making the same mistake,” JMI Director for the Center for Technology & Innovation Edward Longe said.

“However, Florida has a different choice. Tallahassee can double down on the free-market principles that transformed Florida from a rural economy into a global powerhouse. From Miami’s tech corridors to innovation hubs statewide, Florida’s light-touch approach has delivered real results for real communities. The path forward is clear: Keep government out of the way, and the Sunshine State will remain America’s undisputed tech capital.”

The JMI priorities also include promoting legislative oversight over regulatory agencies, including targeted reviews to ensure each agency is streamlined and properly maintained.

“History shows that when people are free to innovate, compete, and live with limited interference from government, prosperity follows. That’s why JMI continues to champion policies rooted in fiscal responsibility, fair taxation, and smart regulation — principles that are helping Florida thrive and remain a national leader in championing freedom and opportunity,” JMI Director of the George Gibbs Center for Economic Prosperity Doug Wheeler said.