This bill amends sections 125.0168, 166.223, and 189.052 of the Florida Statutes to regulate how counties, municipalities, and special districts levy assessments on recreational vehicle parks. The bill prohibits these entities from basing non-ad valorem special assessments on the premise that recreational vehicle parks consist of residential units. Instead, these parks will be assessed as commercial entities, similar to hotels and motels. Additionally, the bill establishes that any special assessment levied on a square footage basis cannot exceed 400 square feet per recreational vehicle parking space or campsite.

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 spaces and campsites that receive the special benefit. The amendments made by this act 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