The bill amends chapter 2013-256 of the Laws of Florida concerning the Fort Pierce Farms Water Control District in St. Lucie County. It increases the maximum annual maintenance tax from $25 to $60 per acre and introduces a limit on annual assessment rate increases, stating that such increases cannot exceed 10 percent compared to the previous year's rate. Additionally, 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 whether to approve the increased tax rate.

The referendum will be conducted by mail and will ask landowners if they agree to the proposed increase in the maximum annual maintenance tax, with the ballot providing options for a "YES" or "NO" vote. The bill stipulates that it will only take effect upon receiving majority approval from the landowners in the referendum, while the sections regarding the referendum and the effective date will become law immediately upon passage.