This bill amends section 125.01 of the Florida Statutes, significantly altering the powers of county commissioners regarding the levy of special assessments. The bill deletes the ability of county legislative and governing bodies to levy and collect special assessments as a source of funding for municipal facilities and services. It also removes 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 limiting the funding options available to counties for municipal services.

The bill retains the authority for 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 eliminating the option of special assessments, which may impact how counties finance essential services in the future.