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 adjustment of maximum assessment amounts for residential properties, which will now be capped at $275, and the introduction of a new assessment structure for commercial and industrial properties, with specific rates for properties based on their size and use code. The bill also defines the term "use code" to clarify property classifications as determined by the Santa Rosa County Property Appraiser. The act is set to take effect upon becoming law.