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 specified 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 use codes.

Key changes include the introduction of a new assessment structure for commercial and industrial properties, which will now be calculated based on the total square footage of all buildings on a parcel, rather than per structure. The bill sets specific maximum assessment amounts for various property types, including residential, vacant land, and properties with predominantly commercial or industrial use codes. The term "use code" is defined to clarify the classifications assigned by the Santa Rosa County Property Appraiser, ensuring that assessments are based on the most recent certified tax roll. The act will take effect upon becoming law.