This bill amends various sections of Florida Statutes concerning taxation, particularly focusing on special assessments for recreational vehicle parks and the exemption of certain properties from ad valorem taxation. It prohibits local governments from classifying recreational vehicle parks as residential units for assessment purposes, mandating that they be treated as commercial entities instead. The bill also limits the assessment square footage to a maximum of 400 square feet per parking space or campsite and revises the conditions under which property owners in multifamily projects can apply for ad valorem tax exemptions. Additionally, it introduces new provisions for the distribution of sales and use tax revenue, including a transfer to fiscally constrained counties, and exempts specific liquefied petroleum gas tanks from sales and use tax.

Moreover, the bill establishes restrictions on governmental entities regarding net-zero policies, explicitly prohibiting their adoption and the use of government funds to support such initiatives. It raises the revenue threshold for defining fiscally constrained counties from $5 million to $10 million and outlines a two-year phaseout for counties exceeding this threshold. The bill also introduces a temporary sales tax holiday for hunting, fishing, and camping supplies from September 7, 2026, to December 31, 2026, and includes provisions for the management and distribution of state funds related to spring training franchises and unemployment compensation. The act is set to take effect on July 1, 2026, with certain provisions effective immediately upon becoming law.

Statutes affected:
S 7046 Filed: 125.0168, 166.223, 189.052, 196.1978, 200.065, 202.18, 212.20, 218.67, 1011.71, 166.021, 166.201, 212.205, 443.191, 571.26, 571.265