This bill amends existing legislation regarding the Pace Fire Rescue District in Santa Rosa County, specifically addressing non-ad valorem assessments. It introduces an exemption from these assessments for churches and certain religious institutions that are already exempt from ad valorem taxes. The bill also revises the calculation methods for non-ad valorem assessments, particularly for residential and industrial properties. Notably, it establishes that non-ad valorem assessments for commercial and industrial properties will be based on the total square footage of all buildings on a parcel, while residential assessments will continue to be applied per dwelling unit.

Additionally, the bill sets new maximum amounts for non-ad valorem assessments, including $275 for residential properties, $500 for properties with a predominantly commercial or industrial use code up to 950 square feet, and $30.96 for vacant land. It also defines the term "use code" as the property classifications assigned by the Santa Rosa County Property Appraiser, which will be used to determine applicable assessments. The changes aim to clarify and streamline the assessment process while providing specific exemptions for religious institutions. The act will take effect upon becoming law.