The bill amends chapter 2013-256 of the Laws of Florida, specifically 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, capping them at 10 percent compared to the previous year's rate. Additionally, the bill mandates that any changes to the maintenance tax must be approved through a referendum conducted by the Supervisor of Elections of St. Lucie County, which must take place by December 31, 2026.

The referendum will allow landowners within the district to vote on whether to approve the increase in the maximum annual maintenance tax and the stipulation that any future increases cannot exceed 10 percent in a single year. 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.