This bill amends section 125.01 of the Florida Statutes, significantly altering the powers of county commissioners regarding special assessments. It removes the ability of county legislative and governing bodies to levy and collect special assessments as a source of funding for municipal facilities and services. The bill also eliminates special assessments as a mechanism to finance services or programs specifically benefiting property or residents in unincorporated areas. The amendments include the deletion of references to special assessments in various subsections, thereby restricting counties to using service charges and taxes for funding municipal services.

The bill maintains the authority of counties to establish municipal service taxing or benefit units and to levy taxes for county purposes and municipal services within these units. However, it explicitly prohibits the use of special assessments in this context. The effective date for these changes is set for July 1, 2025. Overall, the bill aims to streamline funding mechanisms for county services while removing the option of special assessments, which may impact how counties finance essential services in unincorporated areas.