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

Additionally, the bill mandates that local governments 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 benefit from the assessments. 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