Florida Senate - 2026                       CS for CS for SB 118
       
       
        
       By the Committees on Finance and Tax; and Community Affairs; and
       Senator Truenow
       
       
       
       
       593-02830-26                                           2026118c2
    1                        A bill to be entitled                      
    2         An act relating to assessments levied on recreational
    3         vehicle parks; amending ss. 125.0168, 166.223, and
    4         189.052, F.S.; prohibiting counties, municipalities,
    5         and special districts, respectively, from levying
    6         certain special assessments against more than a
    7         specified square footage amount per recreational
    8         vehicle parking space or campsite; providing
    9         applicability; providing an effective date.
   10          
   11  Be It Enacted by the Legislature of the State of Florida:
   12  
   13         Section 1. Section 125.0168, Florida Statutes, is amended
   14  to read:
   15         125.0168 Special assessments levied on recreational vehicle
   16  parks regulated under chapter 513.—When a county levies a non-ad
   17  valorem special assessment on a recreational vehicle park
   18  regulated under chapter 513, the non-ad valorem special
   19  assessment may shall not be based on the assertion that the
   20  recreational vehicle park is comprised of residential units.
   21  Instead, recreational vehicle parks regulated under chapter 513
   22  shall be assessed as a commercial entity in the same manner as a
   23  hotel, motel, or other similar facility. A non-ad valorem
   24  special assessment levied on a square footage basis may not be
   25  levied against more than 400 square feet per recreational
   26  vehicle parking space or campsite.
   27         Section 2. Section 166.223, Florida Statutes, is amended to
   28  read:
   29         166.223 Special assessments levied on recreational vehicle
   30  parks regulated under chapter 513.—When a municipality levies a
   31  non-ad valorem special assessment on a recreational vehicle park
   32  regulated under chapter 513, the non-ad valorem special
   33  assessment may shall not be based on the assertion that the
   34  recreational vehicle park is comprised of residential units.
   35  Instead, recreational vehicle parks regulated under chapter 513
   36  shall be assessed as a commercial entity in the same manner as a
   37  hotel, motel, or other similar facility. A non-ad valorem
   38  special assessment levied on a square footage basis may not be
   39  levied against more than 400 square feet per recreational
   40  vehicle parking space or campsite.
   41         Section 3. Section 189.052, Florida Statutes, is amended to
   42  read:
   43         189.052 Assessments levied on facilities regulated under
   44  chapter 513.—When an independent or dependent special district
   45  levies an assessment on a facility regulated under chapter 513,
   46  the assessment may shall not be based on the assertion that the
   47  facility is comprised of residential units. Instead, facilities
   48  regulated under chapter 513 shall be assessed in the same manner
   49  as a hotel, motel, or other similar facility. An assessment
   50  levied on a square footage basis may not be levied against more
   51  than 400 square feet per recreational vehicle parking space or
   52  campsite.
   53         Section 4. The amendments made by this act to ss. 125.0168,
   54  166.223, and 189.052, Florida Statutes, first apply to the 2026
   55  property tax roll.
   56         Section 5. This act shall take effect upon becoming a law.