The bill amends existing legislation regarding the Avalon Beach-Mulat Fire Protection District in Santa Rosa County, specifically addressing non-ad valorem assessments. It introduces an exemption for churches and certain religious institutions that are already exempt from ad valorem taxes, prohibiting the district from levying non-ad valorem assessments on these entities. Additionally, the bill revises the calculation methods for non-ad valorem assessments for both residential and industrial properties, establishing new maximum assessment amounts based on property size and use codes.

Key changes include the introduction of a new definition for "use code," which refers to property classifications assigned by the Santa Rosa County Property Appraiser. The bill also modifies the maximum assessment amounts for various property types, such as increasing the cap for residential properties and introducing specific rates for commercial and industrial properties based on their square footage. Overall, the bill aims to clarify and update the assessment process while providing certain exemptions to religious institutions.