Florida Senate - 2026                        COMMITTEE AMENDMENT
       Bill No. SB 118
       
       
       
       
       
       
                                Ì291982DÎ291982                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  11/19/2025           .                                
                                       .                                
                                       .                                
                                       .                                
       —————————————————————————————————————————————————————————————————




       —————————————————————————————————————————————————————————————————
       The Committee on Community Affairs (Truenow) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 27 - 73
    4  and insert:
    5  hotel, motel, or other similar facility. A non-ad valorem
    6  special assessment levied on a square footage basis may not be
    7  levied against more than 400 square feet per recreational
    8  vehicle parking space or campsite. A county shall consider the
    9  recreational vehicle park’s occupancy rates to ensure that any
   10  special assessment is fairly and reasonably apportioned among
   11  the recreational vehicle parking spaces and campsites receiving
   12  the special benefit.
   13         Section 2. Section 166.223, Florida Statutes, is amended to
   14  read:
   15         166.223 Special assessments levied on recreational vehicle
   16  parks regulated under chapter 513.—When a municipality levies a
   17  non-ad 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. A municipality shall consider
   27  the recreational vehicle park’s occupancy rates to ensure that
   28  any special assessment is fairly and reasonably apportioned
   29  among the recreational vehicle parking spaces and campsites
   30  receiving the special benefit.
   31         Section 3. Section 189.052, Florida Statutes, is amended to
   32  read:
   33         189.052 Assessments levied on facilities regulated under
   34  chapter 513.—When an independent or dependent special district
   35  levies an assessment on a facility regulated under chapter 513,
   36  the assessment may shall not be based on the assertion that the
   37  facility is comprised of residential units. Instead, facilities
   38  regulated under chapter 513 shall be assessed in the same manner
   39  as a hotel, motel, or other similar facility. An assessment
   40  levied on a square footage basis may not be levied against more
   41  than 400 square feet per recreational vehicle parking space or
   42  campsite. A special district shall consider the recreational
   43  vehicle park’s occupancy rates to ensure that any assessment is
   44  fairly and reasonably apportioned among the recreational vehicle
   45  parking spaces and campsites receiving the special benefit.
   46  
   47  ================= T I T L E  A M E N D M E N T ================
   48  And the title is amended as follows:
   49         Delete lines 4 - 8
   50  and insert:
   51         189.052, F.S.; prohibiting counties, municipalities,
   52         and special districts, respectively, from levying
   53         certain special assessments against more than a
   54         specified square footage amount per recreational
   55         vehicle parking space or