The bill amends chapter 2013-257 of the Laws of Florida, specifically concerning the North St. Lucie River Water Control District in St. Lucie County. It revises the maintenance tax assessments by the district, increasing the maximum annual maintenance tax levy from $25 to $50 per acre. The bill introduces a new requirement that the maintenance tax must be equal and uniform across all assessed land, including tracts or parcels smaller than one acre. Additionally, it limits annual assessment rate increases to a maximum of 10 percent compared to the previous year's rate and ties the maximum allowable maintenance tax adjustments to the Consumer Price Index.

Furthermore, the bill mandates that a referendum be conducted by the Supervisor of Elections of St. Lucie County by December 31, 2026, allowing landowners within the district to vote on these changes. The act will only take effect if approved by a majority of the voting landowners in the referendum, although the sections regarding the referendum and the act's effective date will take effect immediately upon becoming law.