Florida Senate - 2026                        COMMITTEE AMENDMENT
       Bill No. CS for SB 118
       
       
       
       
       
       
                                Ì131878RÎ131878                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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       The Committee on Finance and Tax (Truenow) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 29 - 66
    4  and insert:
    5  vehicle parking space or campsite.
    6         Section 2. Section 166.223, Florida Statutes, is amended to
    7  read:
    8         166.223 Special assessments levied on recreational vehicle
    9  parks regulated under chapter 513.—When a municipality levies a
   10  non-ad valorem special assessment on a recreational vehicle park
   11  regulated under chapter 513, the non-ad valorem special
   12  assessment may shall not be based on the assertion that the
   13  recreational vehicle park is comprised of residential units.
   14  Instead, recreational vehicle parks regulated under chapter 513
   15  shall be assessed as a commercial entity in the same manner as a
   16  hotel, motel, or other similar facility. A non-ad valorem
   17  special assessment levied on a square footage basis may not be
   18  levied against more than 400 square feet per recreational
   19  vehicle parking space or campsite.
   20         Section 3. Section 189.052, Florida Statutes, is amended to
   21  read:
   22         189.052 Assessments levied on facilities regulated under
   23  chapter 513.—When an independent or dependent special district
   24  levies an assessment on a facility regulated under chapter 513,
   25  the assessment may shall not be based on the assertion that the
   26  facility is comprised of residential units. Instead, facilities
   27  regulated under chapter 513 shall be assessed in the same manner
   28  as a hotel, motel, or other similar facility. An assessment
   29  levied on a square footage basis may not be levied against more
   30  than 400 square feet per recreational vehicle parking space or
   31  campsite.
   32  
   33  ================= T I T L E  A M E N D M E N T ================
   34  And the title is amended as follows:
   35         Delete lines 8 - 11
   36  and insert:
   37         vehicle parking space or campsite; providing
   38         applicability;