This bill amends sections of Florida Statutes related to special assessments levied on recreational vehicle parks regulated under chapter 513. It specifies that such assessments by counties, municipalities, and special districts may not be based on the premise that these parks consist of residential units. Instead, they will be assessed as commercial entities, similar to hotels or motels. Additionally, the bill introduces a provision that prohibits levying assessments against the portion of a recreational vehicle parking space or campsite that exceeds the maximum square footage of a recreational vehicle-type unit, as defined in section 320.01(1)(b).

Furthermore, the bill mandates that counties, municipalities, and special districts must consider the occupancy rates of recreational vehicle parks to ensure that any special assessments are fairly and reasonably apportioned among the parks that receive the special benefit. The amendments will first apply to the 2026 property tax roll, and the act will take effect upon becoming law.

Statutes affected:
S 118 Filed: 125.0168, 166.223, 189.052
S 118 c1: 125.0168, 166.223, 189.052
S 118 c2: 125.0168, 166.223, 189.052
S 118 e1: 125.0168, 166.223, 189.052
S 118 er: 125.0168, 166.223, 189.052