Florida Senate - 2026                                     SB 118
       
       
        
       By Senator Truenow
       
       
       
       
       
       13-00171-26                                            2026118__
    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.; providing that certain special
    5         assessments on recreational vehicle parks levied by
    6         counties, municipalities, and special districts,
    7         respectively, may not be levied against a certain
    8         portion of a recreational vehicle parking space or
    9         campsite; requiring counties, municipalities, and
   10         special districts, respectively, to consider a
   11         recreational vehicle park’s occupancy rates for a
   12         certain purpose; providing applicability; providing an
   13         effective date.
   14          
   15  Be It Enacted by the Legislature of the State of Florida:
   16  
   17         Section 1. Section 125.0168, Florida Statutes, is amended
   18  to read:
   19         125.0168 Special assessments levied on recreational vehicle
   20  parks regulated under chapter 513.—When a county levies a non-ad
   21  valorem special assessment on a recreational vehicle park
   22  regulated under chapter 513, the non-ad valorem special
   23  assessment may shall not be based on the assertion that the
   24  recreational vehicle park is comprised of residential units.
   25  Instead, recreational vehicle parks regulated under chapter 513
   26  shall be assessed as a commercial entity in the same manner as a
   27  hotel, motel, or other similar facility. The non-ad valorem
   28  special assessment may not be levied against the portion of a
   29  recreational vehicle parking space or campsite which exceeds the
   30  maximum square footage of a recreational vehicle-type unit
   31  pursuant to s. 320.01(1)(b), regardless of the size of the
   32  recreational vehicle parking space or campsite. A county shall
   33  consider the recreational vehicle park’s occupancy rates to
   34  ensure that any special assessment is fairly and reasonably
   35  apportioned among the recreational vehicle parks receiving the
   36  special benefit.
   37         Section 2. Section 166.223, Florida Statutes, is amended to
   38  read:
   39         166.223 Special assessments levied on recreational vehicle
   40  parks regulated under chapter 513.—When a municipality levies a
   41  non-ad valorem special assessment on a recreational vehicle park
   42  regulated under chapter 513, the non-ad valorem special
   43  assessment may shall not be based on the assertion that the
   44  recreational vehicle park is comprised of residential units.
   45  Instead, recreational vehicle parks regulated under chapter 513
   46  shall be assessed as a commercial entity in the same manner as a
   47  hotel, motel, or other similar facility. The non-ad valorem
   48  special assessment may not be levied against the portion of a
   49  recreational vehicle parking space or campsite which exceeds the
   50  maximum square footage of a recreational vehicle-type unit
   51  pursuant to s. 320.01(1)(b), regardless of the size of the
   52  recreational vehicle parking space or campsite. A municipality
   53  shall consider the recreational vehicle park’s occupancy rates
   54  to ensure that any special assessment is fairly and reasonably
   55  apportioned among the recreational vehicle parks receiving the
   56  special benefit.
   57         Section 3. Section 189.052, Florida Statutes, is amended to
   58  read:
   59         189.052 Assessments levied on facilities regulated under
   60  chapter 513.—When an independent or dependent special district
   61  levies an assessment on a facility regulated under chapter 513,
   62  the assessment may shall not be based on the assertion that the
   63  facility is comprised of residential units. Instead, facilities
   64  regulated under chapter 513 shall be assessed in the same manner
   65  as a hotel, motel, or other similar facility. The assessment may
   66  not be levied against the portion of a recreational vehicle
   67  parking space or campsite which exceeds the maximum square
   68  footage of a recreational vehicle-type unit pursuant to s.
   69  320.01(1)(b), regardless of the size of the recreational vehicle
   70  parking space or campsite. A special district shall consider the
   71  recreational vehicle park’s occupancy rates to ensure that any
   72  assessment is fairly and reasonably apportioned among the
   73  recreational vehicle parks receiving the special benefit.
   74         Section 4. The amendments made by this act to ss. 125.0168,
   75  166.223, and 189.052, Florida Statutes, first apply to the 2026
   76  property tax roll.
   77         Section 5. This act shall take effect upon becoming a law.